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DEPARTMENT of ACCOUNTING DEPARTMENT of ACCOUNTING Policies WEST CHESTER UNIVERSITY DEPARTMENT OF ACCOUNTING DEPARTMENT OF ACCOUNTING Policies College of Business and Public Management • See undergraduate admissions information. (http:// catalog.wcupa.edu/general-information/admissions-enrollment/ 410 Business and Public Management Center undergraduate-admissions/) 50 Sharpless Street • See academic policies. (http://catalog.wcupa.edu/undergraduate/ West Chester, PA 19383 academic-policies-procedures/) 610-436-3460 Department of Accounting (http://www.wcupa.edu/business- All undergraduate students are held to the academic policies and publicManagement/accounting/) procedures outlined in the undergraduate catalog. Students are Lori Fuller ([email protected]), Chairperson encouraged to review departmental handbooks for program tips, suggested course sequences, and explanations of procedures. When e primary objective of the Department of Accounting is to provide applicable, additional policies for specic department programs may be quality academic instruction and advising to students enrolled in business listed below. programs. For the accounting major, the department prepares students to be professional accountants by providing the skills and knowledge Prerequisites for Entry into the Business Majors: necessary to perform competitively on national certication examinations, Accounting, Economics, Finance, Management and to be procient in performing a wide variety of accounting-related and Marketing tasks in both public accounting and industry, as well as assume leadership roles in accounting and business. To apply for their business major, students must: e department prepares accounting graduates to: 1. Complete ECO 111, ECO 112, ECO 251, MGT 200, MKT 250, • Understand basic accounting concepts and ACC 201 with a C or better in each course • Critically analyze accounting problems and develop solutions 2. Pass and complete both MAT 113 and MAT 143 with a C or • Use quantitative methods and technology to analyze accounting better required in at lease one of them. If a student is placed problems directly into MAT 143 and receives a C or higher or has completed MAT 161 or MAT 162 with a C or better, then the • Effectively communicate information of an accounting nature student does not have to take MAT 113 (replaced as a free through written and oral presentation elective). • Effectively interact with others as part of a team 3. Have a minimum overall GPA of 2.50 • Understand the importance of ethical decision making in 4. Have at least 45 credit hours accounting • Understand the impact of globalization on accounting ese requirements must be met to be eligible to register for 300 and 400 level business courses. e same rules apply to all transfer students- e Department of Accounting offers a full program of accounting both internal (those from within the University) and external (those courses designed to prepare a student for entrance into the elds of public, from a non-WCU institution). private, or governmental accounting. Students successfully completing the curriculum should be adequately prepared to take the Certied Public Accounting Major Graduation Policies Accountant (CPA) and Certied Management Accountant (CMA) To progress in the Department of Accounting's major program, examinations. students must maintain a 2.50 overall GPA. To graduate with an e following applies for students entering into the accounting major: earned degree from the program, students must have a 2.50 overall • All freshmen, external transfer students, and current WCU students GPA. who have not completed all prerequisites will be admitted to the Accounting Minor Policies pre-business accounting major and be advised by pre-business counselors. To be admitted into the Accounting Minor or White Collar Crime Minor programs, students must have an overall GPA of 2.50. Once • Current WCU students who complete all prerequisites will be admitted to one of the minors, a 2.50 overall GPA must be maintained admitted into the accounting major once grades are posted. in order to graduate with the earned degree. Programs Accelerated Program Policy Major Refer to the Accelerated Programs page (http://catalog.wcupa.edu/ • B.S. in Accounting (http://catalog.wcupa.edu/undergraduate/ undergraduate/accelerated-programs/) for more information. business-public-management/accounting/accounting-bs/) Faculty • Accelerated B.S. in Accounting to M.S. in Applied Statistics (http://catalog.wcupa.edu/undergraduate/business-public- Professors management/accounting/accounting-bs/) Robert P. Derstine ([email protected]) (2013) Minors B.S.B.A., M.B.A., Drexel University; Ph.D., State University of New York at Buffalo • Accounting (http://catalog.wcupa.edu/undergraduate/business- public-management/accounting/accounting-minor/) Kevin E. Flynn ([email protected]) (1998) • White Collar Crime (http://catalog.wcupa.edu/undergraduate/ B.S. Miami University of Ohio; M.S., Drexel University; Ph.D., Drexel business-public-management/accounting/white-collar-crime- University minor/) Lori Fuller ([email protected]) (2009) Graduate Opportunities Chairperson, Accounting B.B.A., University of Oklahoma; Ph.D., Arizona State University See the graduate catalog for more information on the Master of Peter Oehlers ([email protected]) (2004) Business Administration programs. (http://catalog.wcupa.edu/graduate/ B.S., Rowan University; M.B.A., Drexel University; D.B.A., Louisiana business-public-management/business-administration/) Tech University 2021-2022 CATALOG - DEPARTMENT OF ACCOUNTING 1 DEPARTMENT OF ACCOUNTING WEST CHESTER UNIVERSITY Associate Professors ACC 313. Case Studies in Financial Fraud. 3 Credits. A case study approach to an in-depth analysis of accounting fraud and the accompanying Sean Andre ([email protected]) (2016) breakdown in ethics. B.A., M.A., Ph.D., University of Wisconsin, Madison Pre / Co requisites: ACC 313 requires prerequisite of ACC 201. Distance education offering may be available. Richard Barndt ([email protected]) (2010) Typically offered in Fall, Spring & Summer. B.S., M.B.A., La Salle University; Ed.D., Widener University ACC 320. Accounting Information Systems. 3 Credits. Joy Embree ([email protected]) (2016) Accounting information systems (AIS) collect and process information used in business M.B.A., University of Akron; Ph.D., University of Nebraska-Lincoln; organization planning, decision making, and financial reporting. The course examines C.P.A., Wyoming the nature and purpose of an AIS, internal controls related to AIS, as well as the capture Ki Kyung Song ([email protected]) (2018) and delivery of relevant information. These topics are supported by hands-on computer B.A., Ewha Women¿s University, South Korea; M.S., Ph.D., Temple experience. University Pre / Co requisites: ACC 320 requires prerequisites of ACC 201 and a minimum 2.50 cumulative Assistant Professor GPA. Typically offered in Fall, Spring & Summer. Phyllis A. Belak ([email protected]) (2013) ACC 330. Accounting Data Analytics. 3 Credits. B.S., West Chester University of Pennsylvania; M.B.A., Drexel Big data presents both opportunities and challenges for accounting professionals. Accounting University professionals are expected to know how data is created, collected, stored, and accessed. Courses Students will gain hands-on experience with information technology used for analysis. Project-oriented computer-based assignments are used to enhance knowledge and skills. ACC Pre / Co requisites: ACC 330 requires prerequisites of ACC 202 and ECO 251. ACC 201. Financial Accounting. 3 Credits. Typically offered in Fall & Spring. Introduction to financial accounting. A conceptual approach to recording, summarizing, ACC 400. Internship. 3-6 Credits. presenting, and evaluating the financial affairs of a business. The business internship for students in accounting enhances the student's educational Distance education offering may be available. experience by providing a substantive work experience in the business world. Typically offered in Fall, Spring & Summer. Pre / Co requisites: Minimum 2.50 CUM GPA. ACC 202. Managerial Accounting. 3 Credits. Consent: Permission of the Department required to add. Introduction to Management Accounting. A conceptual approach to accumulating, processing, Typically offered in Fall, Spring & Summer. and analyzing financial information for management's use when making informed business Repeatable for Credit. decisions regarding the company. ACC 401. Auditing. 3 Credits. Pre / Co requisites: ACC 202 requires a prerequisite of ACC 201. Introduces the fundamentals of attestation and other assurance services. The course Distance education offering may be available. predominately features external audits of historic financial statements. Typically offered in Fall, Spring & Summer. Pre / Co requisites: ACC 401 requires prerequisite of ACC 302 and minimum 2.50 CUM GPA. ACC 300. Fraud Examination for Managers. 3 Credits. Typically offered in Fall, Spring & Summer. Introduces tools necessary to understand the prevention, detection, and investigation of fraud. ACC 403. Federal Taxation I. 3 Credits. The course utilizes an interdisciplinary approach to develop and integrate students' knowledge A study of the basic rules and regulations of the United States federal income tax system as it of law, criminal justice, and the basic concepts of accounting for the purpose of obtaining a applies to individuals and sole proprietorships. comprehensive view of fraud. Pre / Co requisites: ACC 403 requires prerequisites of ACC 202 and a minimum 2.50 cumulative Pre / Co
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