Department of Accounting
Department website: http://www.wku.edu/accounting
Mark Ross, Chair
Grise Hall 502
(270) 745-2964
acctdept@wku.edu
Faculty
Professor
Yining Chen PhD (Business Administration), University of South Carolina - Columbia, 1993
Associate Professor
Jason M. Bergner PhD (Business Administration), University of Kentucky, 2011
Stacy R. Bibelhauser PhD (Business Administration), University of Kentucky, 2004
Nicholas J. Fessler PhD (Business), Indiana University-Bloomington, 1999
Minwoo Lee PhD (Business Administration), University of Pitts Pittsburgh Camp, 1993
Mark T. Ross PhD (Business Administration, Finance), University of Arizona, 1996
Assistant Professor
Charles O. Kile PhD (Business Administration), Washington University, 1993
Pinky Rusli PhD (Business Administration), University of Kentucky, 2017
Pedagogical Assistant Professor
Heather L. Glass MS (Accountancy), College of Charleston, 2010
Braden G. Grant MS, Western Kentucky University, 2014
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 minimum grade of C
Recent Term(s) Offered: spring 2021; fall 2021; fall 2022; spring 2023; fall 2023
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 minimum grade of C
Recent Term(s) Offered: spring 2021; fall 2021; spring 2022; fall 2022; spring 2023; fall 2023
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 minimum grade of C
Recent Term(s) Offered: spring 2021; fall 2021; spring 2022; spring 2023; fall 2023
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 303 with a minimum grade of C
Recent Term(s) Offered: spring 2021; spring 2022; spring 2023
ACCT 510 Advanced Accounting Information Systems and Data Analytics 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.
Prerequisite(s): (ACCT 312 with a minimum grade of C or ACCT 450 with a minimum grade of C)
Recent Term(s) Offered: fall 2021; fall 2022; fall 2023
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 with a minimum grade of C or equivalent
Recent Term(s) Offered: fall 2021; fall 2022; fall 2023
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 with a minimum grade of C or equivalent
Recent Term(s) Offered: spring 2021; spring 2022; spring 2023
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 with a minimum grade of C or equivalent
Recent Term(s) Offered: fall 2021; fall 2022; fall 2023
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.
Prerequisite(s): ACCT 303 with a minimum grade of C
Recent Term(s) Offered: None