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 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.
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) Professor. BBA, University of Wisconsin-Eau Claire; MBA, Edgewood College, Madison, WI; PhD, Indiana State University.
YAMIN HAO (2018) Associate Professor. BS, Tsinghua University; PhD, University of Miami.
SHUO LI (2017) Professor. BSc, Shanghai University of Finance and Economics; MSc, Indiana University; PhD, The Hong Kong Polytechnic University.
ZANDER (ZENGHUI) LIU (2015) Professor. BS, Jilin University; MS, Jilin University; PhD, Drexel University.
JARED MOORE (2019) Professor. BS, Arizona State University; Master of Taxation, Arizona State University; PhD, Arizona State University.
WILLIAM R. SINGLETON (1975) Professor. BBA, Memphis State University; MBA, University of Portland; PhD, University of Hawaii; CPA, state of Washington.
STEVEN H. SMITH (2001) Associate Dean and 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.

Application Process

Students must confirm admission to Western Washington University before applying to the College of Business and Economics (CBE). Students are encouraged to apply as soon as they meet the requirements listed below. The electronic application is located on the CBE website and submissions are processed on a continual basis.

Application Requirements

Students with 45 or more college-level credits, a cumulative GPA of 2.50 or higher for all college-level coursework, and a Western cumulative GPA (if any courses have been completed at Western) of 2.50 or higher may apply regardless of how many business courses have been completed. Students who have not completed the eight business foundation courses will be admitted as pre-majors. Students who have completed all eight foundation courses will be admitted as full majors.

Please note: No individual course grade lower than a C- will be accepted and credited toward degree requirements. Cumulative GPA requirements for College of Business and Economics degrees are listed below.

Retention Standards

To remain in good standing in CBE, students must maintain a minimum Western cumulative GPA of 2.50.

Should a student fall below the 2.50 Western cumulative GPA retention standard, the student will receive a warning and have one quarter in which to repair the academic record. If the student’s academic record remains below the 2.50 Western cumulative GPA retention standard, the student will be dropped from the college.

All majors in the College of Business and Economics (CBE) must maintain good academic standing with the University. A student with a Western Washington University cumulative GPA average below 2.0 will be dismissed from the college immediately and not permitted to register for additional courses in the College of Business and Economics until the deficiency is repaired. A transfer student with no Western GPA (no graded Western courses) at the time of CBE application must maintain good standing with the University moving forward.

Please note: No individual course grade lower than a C- will be accepted and credited toward degree requirements.

Academic Status

Pre-major: A student who has applied and been accepted to CBE but has not completed the foundation courses required for their major/concentration.

Provisional Major: A student who is enrolled in their last foundation course(s).

Note: If at the end of their provisional quarter a student does not meet all requirements for full major status, they will revert to pre-major status and cannot register for any major-restricted courses until they repair the deficiency. A student is eligible for provisional major status in CBE only once.

Full Major: A student who has completed all foundation courses required for their major/concentration and has a cumulative GPA of 2.50 or higher for all college-level coursework and a Western cumulative GPA of 2.50 or higher.

Other Departmental Information

Communication Requirements

All business majors are required to take one communication focus (CF) course and a minimum of three writing proficiency points in approved upper-division writing proficiency courses at WWU with a minimum grade of C-, all taken within the College of Business and Economics (CBE). Consult Browse Classes for the specific course sections that fulfill the CF and WP requirements.

Student Advising

For answers to routine questions concerning preparation and progress through the major, students should consult the finance and marketing department and the department website. Non-routine questions should be directed to the department chair or the department’s academic department manager. Questions concerning individual areas of study should be directed to faculty who teach in that area.

After the declaration of a major, a student will be assigned a faculty advisor with whom the student must consult concerning mandatory and elective courses in the chosen major and concentration. The faculty advisor may also be a source of information concerning career objectives and opportunities.

Programs

Undergraduate Major

Undergraduate Minor

Accounting Minor

Graduate

Professional Accounting, Non-Thesis, MPAcc

Courses

Accounting

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

Business

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

Master of Professional Accounting

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