Department of Accounting

http://www.wku.edu/accounting

Harold Little, Chair
Grise Hall 502
(270) 745-6978
accntdept@wku.edu

Faculty

Professor

Yining Chen, PhD (Business Administration), University of South Carolina - Columbia, 1993

Randall L. Kinnersley, PhD (Business Administration), Texas Tech University, 1997

Steve C. Wells, PhD (Accountancy), University of Mississippi, 1994

Associate Professor

Minwoo Lee, PhD (Business Administration), University of Pitts Pittsburgh Camp, 1993

Harold T. Little, PhD (Business Administration), Southern Illinois University, 1999

Mark T. Ross, PhD (Business Administration, Finance), University of Arizona, 1996

Assistant Professor

Jason M. Bergner, PhD (Business Administration), University of Kentucky, 2011

Stacy R. Bibelhauser, PhD (Business Administration), University of Kentucky, 2004

Allen K. Hunt, PhD (Accounting), Louisiana State University AM College, 2001

Melloney C. Simerly, PhD (Business, Accounting), Virginia Commonwealth University, 2015

Executive-In-Residence

Richard A. Callahan, MS (Accounting), University of Kentucky, 1974


Accounting Courses

ACCT 401G   Business Combinations and Related Topics    3 Hours

Emphasis is placed on the issues involved in business combinations, including the preparation of consolidated financial statements. Other topics typically covered include partnerships, interim and segment reporting, international accounting, and foreign currency transactions and translations.
Prerequisite(s): ACCT 301 with a grade of "C" or better.
Recent Term(s) Offered: fall 2015; spring 2016; fall 2016; spring 2017; fall 2017

ACCT 420G   Governmental and Not For Profit Accounting    3 Hours

Provide a broad understanding of fund accounting and financial reporting for various types of governmental and not for profit organizations. Examines the similarities and differences among the fund structures and financial reporting requirement of the two categories of organizations. Types of organizations typically studied include: all governmental organizations, health care organizations, colleges and universities, and voluntary health and welfare organizations.
Prerequisite(s): ACCT 301 with a grade of "C" or better.
Recent Term(s) Offered: spring 2015; spring 2017; fall 2017

ACCT 431G   Federal Taxation - Business Entities    3 Hours

Furthers the student's understanding and knowledge of the federal income tax structure as it applies to partnerships and corporations. Other specialized area of taxation are also covered. Emphasis is placed on the use of tax services in researching tax problems.
Prerequisite(s): ACCT 430 with a grade of "C" or better.
Recent Term(s) Offered: spring 2015; fall 2015; spring 2016; fall 2016; spring 2017; fall 2017

ACCT 500   Advanced Financial Accounting and Reporting    3 Hours

An overview of financial accounting and reporting topics found in today's complex business environment. Emphasis is placed on identifying issues, researching the authoritative literature, and communicating the analyses and results.
Prerequisite(s): ACCT 402 (Contemporary Accounting Issues) or its equivalent with a grade of "C" or better, or by permission of the Department Chair.
Recent Term(s) Offered: spring 2015; spring 2016; spring 2017

ACCT 510   Advanced Accounting Information Systems Control and Audit    3 Hours

Provides an overview of theory and applications of accounting information systems, concepts and knowledge of internal controls, as well as standards and guidelines of information systems audit.
Prerequisite(s): ACCT 312 or ACCT 450 or their equivalents with a grade of "C" or better.
Recent Term(s) Offered: fall 2015; fall 2016; fall 2017

ACCT 520   Special Topics in Managerial Accounting    3 Hours

Study of cost and accounting information used by managers within the organization for planning and control. Topics include decision analysis, strategic costing, budgeting, strategic control systems, performance evaluation, behavioral and motivational issues, strategic role of accounting in the organization, and compensation. Emphasis is placed on critical thinking and case analysis.
Prerequisite(s): ACCT 310 or equivalent with a grade of "C" or better.
Recent Term(s) Offered: fall 2015; fall 2016; fall 2017

ACCT 530   Special Topics in Tax Research and Planning    3 Hours

Provides tools necessary for skillful application of tax research methodology in the use of primary tax authority, secondary tax reference materials, and research aids; identification, understanding and evaluation of tax planning opportunities; related tax policy issues including multi-jurisdictional issues; ethical guidelines; Circular 230 and Statements on Responsibilities in Tax Practice.
Prerequisite(s): ACCT 430 or equivalent with a grade of "C" or better.
Recent Term(s) Offered: spring 2015; spring 2016; spring 2017

ACCT 540   Advanced Auditing Standards, Applications and Fraud    3 Hours

Study of auditing standards including international auditing standards; risk assessment; analytical procedures; the ethical and legal environment of auditing; audit memos; fraud risks in audits; and other forensic auditing topics.
Prerequisite(s): ACCT 450 or equivalent with a grade of "C" or better.
Recent Term(s) Offered: fall 2015; fall 2016; fall 2017

ACCT 550   Special Topics in Accounting for Not-For-Profit Organizations and Governments    3 Hours

Study of current topics in accounting for not-for-profit organizations and governments. Topics may include college and university accounting, health care accounting, voluntary health and welfare accounting, other nonprofit accounting, federal government accounting, managerial accounting for state and local governmental units, and federal financial assistance auditing.
Recent Term(s) Offered: spring 2015; spring 2016; spring 2017