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University Catalog

Department of Accounting and Finance

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.
FREDERIC P. STERBENZ, B.S. Massachusetts Institute of Technology 1975; M.A. University of Pennsylvania 1977; Ph.D. 1981; Professor of Accounting and Finance 2003, 1987, 1981.

Associate Professor

NICOLE CHOI, B.A. Chungbuk National University 2002; M.B.A. Washington State University 2004; Ph.D. 2009; Associate Professor of Finance 2015, 2009.

Assistant Professors

LAURIE J. CORRADINO, B.S. Colorado State University-Pueblo 2009; M.B.A. 2010; Ph.D. Texas Tech University 2015; Assistant Professor of Accounting 2015.
ROBSON GLASSCOCK, B.B.A. Texas State University 2003; M.S. University of Denver 2008; Ph.D. Virgina Commonwealth University 2014; Assistant Professor of Accounting 2014.
SRIDHAR GOGINENI, Management Studies Birla Institute of Technology and Science 2002; M.A. Ohio University 2005; Ph.D. University of Oklahoma 2011; Assistant Professor of Finance 2011.
PAWAN JAIN, B.S. Chattrapati Sahuji Maharaj University 2000; M.S. 2002; M.S. University of Wyoming 2008; Ph.D. 2008; Ph.D. University of Memphis 2013; Assistant Professor in Finance 2016.
MITCHELL OLER, Bachelors of Commerce, University of Alberta 1997; M.S. Brigham Young University 1998; Ph.D. University of Washington 2006. Assistant Professor of Accounting 2015.
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.
KENNETH ZHENG, B.A. Southwestern University of Finance and Economics, China; M.S. University of Texas at Dallas 2007; Ph.D. University of Texas at Dallas, 2011; Assistant Professor of Accounting 2015.

Academic Professionals

ANICE 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.
JAMES GUNDERSON, B.A. University of Nebraska 1977; Ph.D. University of Minnesota 2004; Assistant Lecturer in Finance 2014.
AMBER MERCIL, B.S. University of Wyoming 2004; M.S. University of Oregon 2006; Graduate Coordinator in Accounting; Assistant Lecturer of Accounting 2014.
TOMMY RAULSTON, B.S. Cameron University 1987 M.S. Oklahoma State University 1991; Assistant Lecturer of Accounting 2015.
JIM ROBINSON, B.S. University of Wyoming 1976; M.S. in Finance 1979; M.S. in Economics 1994; Assistant Lecturer in Finance 1985.
PHILIP W. TREICK, B.S. University of South Florida 1987; Assistant Lecturer in Finance 2016.
JACQUELYN A. WALKER, B.S. Regis University 1983; M.S. University of Wyoming 2004; Ed.D. 2013; Assistant Lecturer of Information Management 2013.


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.

Accounting Major

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, 4010

Total - 30 hours

A complete curriculum sheet is available from the College of Business Academic Advising Office in Room 175 West of the College of Business building.

Finance Major

Modern Business is characterized by its emphasis upon finance. The application of sound financial management principles often will be the difference between success and failure in business.

Courses prescribed for those who wish to major in finance are designed to provide a background for financial management of business concerns and, if students desire, to specialize in bank management, corporation finances, investment management and real estate. Since financial policies of business enterprises are subject to economic principles which make all businesses financially interdependent and sensitive to disturbances in the economic structure, students in this field should study the economic, as well as the technical, administrative aspects of finance and accounting. Prescribed work in this area attempts to emphasize all three phases of the subject.

All finance majors must comply with requirements of the advanced business prerequisite for enrollment in upper-division courses.

Finance majors must hold a 2.500 cumulative grade point average in all finance courses at graduation, as well as a minimum 2.500 cumulative grade point average and a minimum 2.500 grade point average in all College of Business courses.

In addition to university and college requirements cited previously, requirements for business economics majors include:

  1. FIN 3310, 3520, and 4250 (9 hours)
  2. Finance electives - 6 hours (4000-level)
  3. ACCT 3100 (3 hours)
  4. Economics electives 6 hours (3000/4000-level)
  5. Restricted electives - Must be junior/senior level FIN, ACCT or ECON courses (3 hours)

A complete curriculum sheet is 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 Wyoming 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

Accounting Program

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 3.000/4.000.

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). Students who have earned their undergraduate degrees in accounting from an AACSB accredited institution may be eligible to have the GMAT/GRE test requirement waived.

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

Finance Program

All candidates for the master of science in finance must complete or have previously completed, for a letter grade (no S/U grades), courses which satisfy the master of science in finance prerequisite course requirements. Students admitted to the M.S. finance program may take graduate courses in conjunction with their prerequisite courses once the prerequisites for those graduate courses have been met. A minimum 3.000 GPA (on a 4.000 scale) must be maintained in a student's finance prerequisite courses. The prerequisite courses include:

Accounting (6 hours): ACCT 1010 and 1020 Principles of Accounting I and II.

Economics (6 hours): ECON 3010 (2010, 4010) Intermediate Macroeconomics and ECON 3020 (2020, 4020) Intermediate Microeconomics, or ECON 4030 Managerial Economics.

Finance (3 hours): FIN 4520 Financial Markets. 

Mathematics (4 hours): MATH 2350 Business Calculus I or MATH 2200 Calculus I.

Statistics (4 hours): STAT 2010 Statistical Concepts for Business and Management Science or STAT 2070 Introductory Statistics for the Social Sciences meets this requirement.

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 these 3 required accounting courses (minimum 9 credit hours):



ACCT 5030 Advanced Financial Accounting


ACCT 5060 Auditing II


ACCT 5070 Tax II


Students may take up to 21 additional hours of accounting coursework from the following:
ACCT 5040 Seminar in Managerial Accounting
ACCT 5065 Fraud Examination
ACCT 5066 Seminar in Managerial Fraud
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

A maximum of six hours may come from 4000- or 5000-level courses offered in the College of Business or in other colleges at the University of Wyoming.

NOTE: ACCT 4010, 4020, 4050, 4060, 4100, 4600, 4900, and 5000 are not applicable for M.S. accounting students’ programs of study.

The student must complete the required coursework (both graduate and prerequisite) with a minimum GPA of 3.000 (on a 4.000 scale).

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

Any student falling below a cumulative GPA of 3.000 is automatically placed on probation for the following semester and must raise their GPA to 3.000 to avoid dismissal.

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

Master of Science in Finance

A minimum of 21 hours in economics and finance is required. At least 21 hours must be at the 5000 level beyond the prerequisite course requirements. A basic core sequence of FIN 4510, FIN 5520, FIN 5400, FIN 5310, and FIN 5320 must be taken and is credited toward the 21 hours of 5000-level courses required. For the Master of Finance program only, Banking Management (FIN 4510) or Monetary Theory (ECON 4450) may be taken in lieu of Advanced Macroeconomics Analysis (ECON 5010). Also, ECON 5340 is required to complete the econometrics requirement. Remaining courses necessary to fulfill the requirement of 21 credit hours in finance and economics can be chosen in consultation with the Director of Graduate Studies. 

The student must complete 26 hours of coursework and 4 hours of FIN 5960 Thesis Research for the Plan A option. The student must complete 30 hours of coursework and a shorter paper for the Plan B option.

Students may take 4000-level courses for graduate credit up to 12 hours.

A maximum of 6 semester hours of graduate coursework not used toward any other degree from another institution may be applied to the M.S. finance program subject to regulations regarding transfer of credit listed in this bulletin and with the approval of the director of graduate studies.

At the beginning of the second semester, the student selects a major professor who directs the Plan A or Plan B research. A graduate committee, nominated by the major professor, the student, and the department chair, conducts an oral examination of the student on the paper or thesis and area he/she has studied in the program. A favorable report by the committee and approval by the Office of the Registrar complete the degree requirements.

The majority of students complete the M.S. degree within two years.

Accounting (ACCT) Courses

Information Management (IMGT) Courses

Finance (FIN) Courses

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