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University Catalog|Office of the Registrar

Department of Accounting

Penne Ainsworth, Department Chair
252 East Business Building
Phone: (307) 766-3136, FAX: (307) 766-4028


PENNE AINSWORTH, B.S. Kansas State University 1983; M.Acc. 1984; Ph.D. University of Nebraska 1988; Professor of Accounting 2001, 1997.
ERIC N. JOHNSON, B.A. Whittier College 1978; M.B.A. Arizona State University 1982; Ph.D. 1989; Clara R. Toppan Professor of Accounting 2011; Professor of Accounting 2013, 2011.

Associate Professors

LINDA A. KIDWELL, B.A. Smith College 1984; Ph.D. Louisiana State University and Agricultural and Mechanical College 1993; Associate Professor of Accounting 2008, 2005.
TERESA M. STEPHENSON, B.B.A. National University 1989; M.P.A. Indiana University 2000; Ph.D. University of Kentucky 2006; Associate Professor of Accounting 2011, 2005.

Assistant Professors

ROBSON GLASSCOCK, B.B.A. Texas State University 2003; M.S. University of Denver 2008; Ph.D. Virginia Commonwealth University 2014; Assistant Professor of Accounting 2014.
B.S. Oral Roberts University 1982; M.B.A. University of Akron 2004; Ph.D. University of Nebraska-Lincoln 2012; Assistant Professor of Accounting 2013.
J. ERIC SIMS, B.A. University of West Florida 1990; M.Acc. University of Central Arkansas 2007; Ph.D. University of Mississippi 2012; Assistant Professor of Accounting 2012.
XIN (SHAWN) XU, B.S. Tsinghua University, Beijing, China; M.S. University of Michigan 2001; Ph.D. Michigan State University 2009; Assistant Professor of Accounting 2014.

Academic Professionals

JANICE A. BENSON, B.S. Kansas State University 1991; M.B.A. 1993; Senior Lecturer of Accounting 2010, 1999.
MICHAEL J. DOHERTY, B.S. University of Wyoming 1994; M.B.A. 2000; Senior Lecturer of Information Management 2012, 2006, 2000.
AMBER MERCIL, B.S. University of Wyoming 2004; M.S. University of Oregon 2006; Graduate Coordinator in Accounting; Assistant Lecturer of Accounting 2014.
JACQUELYN A. WALKER, B.S. Regis University 1983; M.S. University of Wyoming 2004; Ed.D. 2013; Assistant Lecturer of Information Management 2013.
JODY YELTON, B.S. University of Wyoming 2001; M.S. 2002; Assistant Lecturer of Accounting 2014.


Richard G. Elmendorf
George R. McGrail
Suzanne S. Roe
Kenton B. Walker
Stuart K. Webster

Please Note:

Students who anticipate preparing themselves for the CPA examination following completion of their degree should be aware of the Wyoming statute governing eligibility to sit for the exam. Please see the state board's web site for information: The current combined curricula (B.S. and M.S.) enable students to satisfy the educational requirements to sit for the CPA exam in Wyoming and other jurisdictions.

The basic objectives of the accounting program are twofold: to provide students who do not intend to major in accounting with the basis for understanding the role accounting plays in business today; and to provide those students who desire to major in accounting with the educational background necessary for lifelong learning and a rewarding career in the accounting profession. The curriculum offered by the department attempts to blend the conceptual with the practical. Exposure to the underlying conceptual framework of accounting provides a basis for dealing with emerging accounting issues, while examination of technical pronouncements enables students to gain insight into practical issues encountered in an accounting environment.

Accounting majors may enter the professional world of accounting from a variety of directions. Choices available in the form of elective courses enable students to chart a course that leads them toward public accounting, private accounting, governmental or not-for-profit accounting, as well as other specialties that rely on a strong accounting background. Those students seeking professional certification, such as the CMA or CIA, are able to satisfy requirements to sit for these professional examinations by completing the undergraduate accounting degree.

All accounting majors must comply with requirements of the advanced business prerequisites for enrollment in upper-division courses and must complete the common body of knowledge courses as listed previously. All accounting courses for the major require a minimum grade of C.

In addition to university, college, and departmental requirements cited previously, requirements for accounting majors include:

Accounting courses (27 hours) - ACCT 3240, 3230, 3430, 3070, 3830, 3610, 4060, 4050, 4600

Accounting electives (select one) (3 hours) - ACCT 4830, 4020, 4540

Total - 30 hours

Complete curriculum sheets, as well as anticipated changes in course numbering, are available from the College of Business Academic Advising Office in Room 175 West of the College of Business building.

Graduate Study

Accounting is an integral part of the College of Business degree programs. The department offers courses in support of college graduate degree programs, as well as a master of science in accounting (MS in Accounting) degree. The MS in Accounting degree was developed in response to emerging needs of the accounting profession. Those students who wish to become professional accountants, whether that be in a corporate setting, a not-for-profit setting, or public accounting, will find the MS in Accounting degree to be one that enables them to develop both the personal and professional skills needed to enjoy a productive career.

The MS in Accounting program satisfies the state requirements for individuals to take the Certified Public Accountant (CPA) exam and it further develops students' professional skills. The MS in Accounting program focuses on the two main areas of development: 1) advanced accounting and business education, and 2) professional skills development-including written, oral, interpersonal communication, computer applications, critical thinking, and adaptability.

The MS in Accounting degree is designed for students who have completed an undergraduate degree in accounting in the United States. However, it is possible to be admitted to the program once deficiency courses are successfully completed. Those holding a bachelor's degree from within the U.S., but not in accounting, and international applicants can still apply for admission once the deficiency courses are successfully completed.

Program Specific Admission Requirements

To be admitted to the MS in Accounting program, a student must have a bachelor’s degree in accounting or meet requirements listed previously and must have completed courses in the following core areas:  accounting (U.S. GAAP, U.S. tax code, U.S. auditing, managerial accounting),  finance, management, and marketing.  Coverage in these courses must include:  ethical and global issues; political, social, legal, and environmental issues; technological issues; and the impact of diversity on organizations.

Completed M.S. in Accounting application (submit online at

Completed University of Wyoming Admissions Graduate Application and required application fee (complete online at:

An undergraduate GPA of 3.0/4.0.

Official transcripts from all previous post-secondary institutions attended (not necessary if UW is the most recent institution attended).  Official transcripts should be sent directly from the issuing institution to the MS in Accounting Program.

GMAT total score of 550 or better , or combined GRE score of 300 or better.  Official test scores must be sent directly to the MS in Accounting Program by the sponsoring test provider (UW school code: 4855).

Three (3) work- or school-related letters of recommendation sent by the reference directly to the MS in Accounting Program.

International applicants (from non-English speaking countries) must complete the TOEFL (Test of English as a Foreign Language).  Applicants must score 540 on the Paper-based test (TOEFL PBT) or 76 on the Internet-based test (TOEFL iBT).  Official test scores must be sent directly from the Educational Testing Service.  TOEFL scores are valid for two years after the test date.

International applicants must also have sufficient financial resources as established by the University of Wyoming.

Summer/fall admittance requires all completed application materials to be submitted on or before March 15 if applying for a graduate assistantship, or May 1 if not applying for an assistantship and/or a scholarship.  Spring admittance requires all completed application materials to be submitted on or before October 15.

GMAT or GRE scores, TOEFL scores, transcripts, and letters of recommendation should be sent to:

M.S. in Accounting Program
College of Business
Dept. 3275
1000 East University Avenue
Laramie, WY  82071   USA

Program Specific Degree Requirements

Master of Science in Accounting

The objectives of the master of science in accounting are:

To provide students with an advanced understanding of the field of accounting,

To provide students with specific advanced knowledge of the sub-topics within accounting,

To provide students with professional skills that will enable them to enjoy productive and rewarding careers in accounting and other accounting-related areas.

The program consists of a minimum of 30 semester hours of graduate coursework.  Students must complete coursework in accounting and elective business and/or non-business areas. Eighty percent of the student's total coursework must consist of 5000-level courses; the remaining 20 percent may be 4000-level non-accounting courses (approximately six hours). Non-accounting courses should be selected in consultation with the student's graduate adviser. Non-accounting courses at the 4000-level may be taken during the senior year of undergraduate study and applied to the master's program, but they must be reserved for graduate credit and approved by the graduate program director, prior to the first day of such classes.

Students must take at least these 5 required accounting courses (minimum 15 credit hours):



ACCT 5030 Advanced Financial Accounting


ACCT 5040 Seminar in Managerial Accounting


ACCT 5060 Auditing II


ACCT 5070 Tax II


ACCT 5065 Fraud Examination


Students may take up to 9 additional hours of accounting coursework from the following:
ACCT 5075 Individual and Estate Tax Planning


ACCT 5503 Fundamentals of Accounting in the Energy Industry
ACCT 5650 Seminar in Accounting Information Systems
ACCT 5800 Seminar in Contemporary Topics in Accounting

As needed

ACCT 5830 Survey of International Accounting


ACCT 5850 Advanced Problems in Accounting

As needed

The remaining hours will come from 4000- or 5000-level courses offered in the College of Business or in other colleges at the University of Wyoming.

The student must complete the required coursework (both graduate and prerequisite) with a minimum GPA of 3.0 (on a 4.0 scale).

A student may have only one C in his or her program of study.

Any student falling below a cumulative GPA of 3.0 is automatically placed on probation for the following semester and must raise their GPA to 3.0 to avoid dismissal.

Students earning a grade lower than a C or a second C will be dismissed.

Accounting (ACCT) Courses

Information Management (IMGT) Courses

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