Accounting

Introduction

Accounting is an important tool used by managers of economic organizations to plan, control and report financial activity. A thorough knowledge of accounting is, therefore, necessary to understand the operation and financial condition of any business, nonprofit organization or governmental agency.

The Department of Accounting offers a broad program of accounting courses that, coupled with required and elective courses in economics and business administration, provides the graduate with a sound educational foundation for an accounting career or post-graduate studies.

The accounting graduate can expect to find employment in a number of areas including private business, public accounting, not-for-profit organizations or governmental units. An accountant in private business or governmental service will typically work in such areas as cost analysis, taxation, auditing, accounting systems or cash management. Careers in public accounting typically involve work in taxation, auditing or management advisory services.

The accounting curriculum also provides a theoretical foundation for students who plan to take examinations to become a Certified Public Accountant (CPA) or a Certified Management Accountant (CMA). Students are encouraged to consider the variety and breadth of career opportunities available to the accounting graduate when they select their accounting elective courses.

For those students planning to take the CPA exam, the state of Washington requires additional education. Please see the website at www.cbe.wwu.edu/acct for details.

Faculty

AUDREY G. TAYLOR (2002) Chair and Professor. BA, Smith College; MBA, University of Tennessee; MIE, PhD, Wayne State University; CPA, state of Michigan.
HANMEI CHEN (2015) Associate Professor. BS, MS Tsinghua University; PhD, Arizona State University.
BURAK DOLAR (2012) Professor. BA, Istanbul University; MBA, Troy University; PhD, University of Mississippi.
DAWNA DRUM (2016) Associate Professor. BBA, University of Wisconsin-Eau Claire; MBA, Edgewood College, Madison, WI; PhD, Indiana State University.
YAMIN HAO (2018) Assistant Professor. BS, Tsinghua University; PhD, University of Miami.
SHUO LI (2017) Assistant Professor. BSc, Shanghai University; MSc Indiana University; PhD, Hong Kong Polytechnic.
ZENGHUI LIU (2015) Associate Professor. BS, Jilin University; PhD, Drexel University.
JARED MOORE (2019) Associate Professor. BS, Arizona State University; Master of Taxation, Arizona State University; PhD, Arizona State University.
WILLIAM R. SINGLETON (1976) Professor. BBA, Memphis State University; MBA, University of Portland; PhD, University of Hawaii; CPA, state of Washington.
STEVEN H. SMITH (2001-2008; 2012) Associate Professor. BBA, Iowa State University; MS, Oklahoma State University; PhD, Arizona State University.

Departmental Mission

The Department of Accounting provides high-quality, balanced accounting education to majors and other undergraduate and graduate students. Quality teaching is our most important function. We engage students in the development of communication, conceptual and technical skills. To exemplify an enthusiasm for professional activity, faculty maintain their own intellectual curiosity and community awareness. Faculty are active scholars and contribute positively to students’ experience, and to the department, college, university, profession and community service.

Our objectives support the combined mission of teaching, scholarship and service.

Teaching

• Integrate a broad range of accounting skills with an appreciation of ethical, cultural and environmental issues as they relate to accounting and business law.
• Promote oral and written communication, computer, research and group skills.
• Prepare students to become productive accounting and business professionals.
• Review and modify the curriculum to meet changing societal needs.

Scholarship

• Produce, apply and disseminate knowledge in accountancy and business law and in the pedagogy of these disciplines. Faculty are encouraged to pursue scholarly projects that suit their professional talents and interests consistent with the mission of the College of Business and Economics.

Service

• Serve the professional and broader communities.

Declaration Process

See the College of Business and Economics  admission section of this catalog for declaration of pre-major and major requirements and procedure.

Other Departmental Information

Communication Requirements

See the College of Business and Economics  communication section of this catalog.

Programs

• Accounting — Economics Concentration, BS
• Accounting — Finance Concentration, BS
• Accounting — Financial Economics Concentration, BS
• Accounting — Management Information Systems Concentration, BS
• Accounting — Operations Concentration, BS
• Accounting, BA
• Economics/Accounting, BA (see Economics Department)

• Accounting Minor

• Professional Accounting, Non-Thesis, MPAcc

Courses

Courses numbered X37; X97; 300, 400 are described in the University Academic Policies  section of this catalog.

• ACCT 240 - Financial Accounting
• ACCT 245 - Managerial Accounting
• ACCT 300 - Directed Independent Study
• ACCT 321 - Accounting Information Systems I
• ACCT 331 - Cost Management
• ACCT 341 - Intermediate Accounting Theory and Practice I
• ACCT 342 - Intermediate Accounting Theory and Practice II
• ACCT 343 - Intermediate Accounting Theory and Practice III
• ACCT 375 - Taxation and Business Decisions
• ACCT 400 - Directed Independent Study
• ACCT 421 - Accounting Information Systems II
• ACCT 431 - Topics in Management Accounting
• ACCT 435 - Seminar in Cost Management
• ACCT 441 - Advanced Financial Accounting
• ACCT 443 - Financial Accounting Research & Communication
• ACCT 444 - Financial Statement Presentation and Analysis
• ACCT 447 - Accounting in Not-For-Profit Organizations
• ACCT 451 - International Accounting
• ACCT 461 - Auditing Theory and Practice
• ACCT 462 - Advanced Auditing
• ACCT 466 - Seminar in Fraud Examination & Forensic Accounting
• ACCT 470 - Law of Commercial Transactions
• ACCT 475 - Income Taxation II
• ACCT 477 - Tax Research and Planning
• ACCT 479 - Introduction to Estates and Trusts
• ACCT 484 - Environmental Accounting/ Sustainability Reporting
• ACCT 488 - Business Valuation
• ACCT 490 - Internship in Accounting

Courses numbered X37; X97; 300, 400, 500 are described in the University Academic Policies  section of this catalog.

• MPAC 500 - Directed Independent Study
• MPAC 521 - Seminar in Accounting Information Systems
• MPAC 531 - Accounting Communications
• MPAC 535 - Seminar in Management Accounting
• MPAC 541 - Seminar in Advanced Financial Accounting
• MPAC 543 - Financial Accounting Research & Communication
• MPAC 545 - Seminar in Accounting Theory
• MPAC 547 - Seminar in Government and Not-For-Profit Accounting
• MPAC 551 - Seminar in International Accounting
• MPAC 561 - Seminar in Professional Auditing
• MPAC 564 - Professional Accounting Research
• MPAC 566 - Seminar in Fraud Examination & Forensic Accounting
• MPAC 571 - Seminar in Law for Accountants
• MPAC 575 - Seminar in Taxation
• MPAC 577 - Tax Research, Planning, and Policy
• MPAC 579 - Introduction to Estates and Trusts
• MPAC 581 - Ethics and Accountability
• MPAC 585 - Sustainability Accounting and Reporting
• MPAC 588 - Business Valuation
• MPAC 590 - Internship in Professional Accounting
• MPAC 595 - Accounting Colloquium