Jul 15, 2024  
2012-2013 Catalog 
2012-2013 Catalog [ARCHIVED CATALOG]


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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 urged 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.


GEORGE D. SANDERS (1995) Chair and Professor. BS, Louisiana State University; MBA, University of New Orleans; PhD, The University of Alabama; CPA (inactive), state of Louisiana.
BURAK DOLAR (2012) Assistant Professor. BA, Istanbul University; MBA, Troy University; PhD, University of Mississippi.
DAVID L. GILBERTSON (1998) Associate Professor. BS, University of Southern California; MBA, University of Montana; PhD, University of Utah; CPA, state of Montana; CMA.
MARGUERITE R. HUTTON (1989) Professor. BBA, MPA, University of Texas at Arlington; PhD, University of Houston; CPA, states of Texas and Washington.
MARY ANN REYNOLDS (1996) Professor. BS, Brigham Young University; PhD, University of Utah.
STEPHEN V. SENGE (1985-2000; 2007) Professor. BA, California Western University; MPA, Denver University; MA, DBA, Kent State University; CMA.
KHIM L. SIM (2008) Assistant Professor. BS, Southeast Missouri State University; MA, Virginia Polytechnic Institute and State University; PhD, Drexel 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) Assistant Professor. BBA, Iowa State University; MS, Oklahoma State University; PhD, Arizona State University; CPA states of Iowa and Washington.
AUDREY G. TAYLOR (2002) Professor. BA, Smith College; MBA, University of Tennessee; MIE, PhD, Wayne State University; CPA, state of Michigan.
DANIEL M. WARNER (1978) Professor. BA, JD, University of Washington; MA, Western Washington 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.


  • 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.


  • 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.


  • Serve the professional and broader communities.

Declaration Process

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

Other Departmental Information

Communication Requirements

All accounting majors are required to take one communication focus (CF) course and complete the upper-division writing proficiency (WP-3 points) requirement. The CF and WP courses must be taken within CBE and can be completed as part of the required and elective courses. Consult the online Timetable of Classes for the specific course sections that fulfill the CF and WP requirements.


    Undergraduate MajorUndergraduate MinorGraduate



      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.

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