Department of Accounting           1

Western Kentucky University -- 2017-18 Graduate Catalog

DEPARTMENT OFACCOUNTINGHarold Little, ChairGrise Hall 502(270) 745-6978accntdept@wku.edu

Degree(s)• Master of Accountancy (MAcc) (http://catalog.wku.edu/graduate/

business/accounting/accountancy-macc)

FacultyProfessorYining Chen, PhD (Business Administration), University of South Carolina- Columbia, 1993Randall L. Kinnersley, PhD (Business Administration), Texas TechUniversity, 1997Steve C. Wells, PhD (Accountancy), University of Mississippi, 1994

Associate ProfessorMinwoo Lee, PhD (Business Administration), University of PittsPittsburgh Camp, 1993Harold T. Little, PhD (Business Administration), Southern IllinoisUniversity, 1999Mark T. Ross, PhD (Business Administration, Finance), University ofArizona, 1996

Assistant ProfessorJason M. Bergner, PhD (Business Administration), University of Kentucky,2011Stacy R. Bibelhauser, PhD (Business Administration), University ofKentucky, 2004Allen K. Hunt, PhD (Accounting), Louisiana State University AM College,2001Melloney C. Simerly, PhD (Business, Accounting), Virginia CommonwealthUniversity, 2015

Executive-In-ResidenceRichard A. Callahan, MS (Accounting), University of Kentucky, 1974

Accounting CoursesACCT 401G   Business Combinations and Related Topics    3 HoursEmphasis is placed on the issues involved in business combinations,including the preparation of consolidated financial statements. Othertopics typically covered include partnerships, interim and segmentreporting, international accounting, and foreign currency transactions andtranslations.Prerequisite(s): ACCT 301 with a grade of "C" or better.Recent Term(s) Offered: fall 2015; spring 2016; fall 2016; spring 2017; fall2017

ACCT 420G   Governmental and Not For Profit Accounting    3 HoursProvide a broad understanding of fund accounting and financial reportingfor various types of governmental and not for profit organizations.Examines the similarities and differences among the fund structures andfinancial reporting requirement of the two categories of organizations.Types of organizations typically studied include: all governmentalorganizations, health care organizations, colleges and universities, andvoluntary health and welfare organizations.Prerequisite(s): ACCT 301 with a grade of "C" or better.Recent Term(s) Offered: spring 2015; spring 2017; fall 2017

ACCT 431G   Federal Taxation - Business Entities    3 HoursFurthers the student's understanding and knowledge of the federalincome tax structure as it applies to partnerships and corporations. Otherspecialized area of taxation are also covered. Emphasis is placed on theuse of tax services in researching tax problems.Prerequisite(s): ACCT 430 with a grade of "C" or better.Recent Term(s) Offered: spring 2015; fall 2015; spring 2016; fall 2016; spring2017; fall 2017

ACCT 500   Advanced Financial Accounting and Reporting    3 HoursAn overview of financial accounting and reporting topics found in today'scomplex business environment. Emphasis is placed on identifying issues,researching the authoritative literature, and communicating the analysesand results.Prerequisite(s): ACCT 402 (Contemporary Accounting Issues) orits equivalent with a grade of "C" or better, or by permission of theDepartment Chair.Recent Term(s) Offered: spring 2015; spring 2016; spring 2017

ACCT 510   Advanced Accounting Information Systems Control andAudit    3 HoursProvides an overview of theory and applications of accountinginformation systems, concepts and knowledge of internal controls, aswell as standards and guidelines of information systems audit.Prerequisite(s): ACCT 312 or ACCT 450 or their equivalents with a gradeof "C" or better.Recent Term(s) Offered: fall 2015; fall 2016; fall 2017

ACCT 520   Special Topics in Managerial Accounting    3 HoursStudy of cost and accounting information used by managers withinthe organization for planning and control. Topics include decisionanalysis, strategic costing, budgeting, strategic control systems,performance evaluation, behavioral and motivational issues, strategicrole of accounting in the organization, and compensation. Emphasis isplaced on critical thinking and case analysis.Prerequisite(s): ACCT 310 or equivalent with a grade of "C" or better.Recent Term(s) Offered: fall 2015; fall 2016; fall 2017

ACCT 530   Special Topics in Tax Research and Planning    3 HoursProvides tools necessary for skillful application of tax researchmethodology in the use of primary tax authority, secondary tax referencematerials, and research aids; identification, understanding and evaluationof tax planning opportunities; related tax policy issues including multi-jurisdictional issues; ethical guidelines; Circular 230 and Statements onResponsibilities in Tax Practice.Prerequisite(s): ACCT 430 or equivalent with a grade of "C" or better.Recent Term(s) Offered: spring 2015; spring 2016; spring 2017

2        Department of Accounting

Western Kentucky University -- 2017-18 Graduate Catalog

ACCT 540   Advanced Auditing Standards, Applications and Fraud    3HoursStudy of auditing standards including international auditing standards;risk assessment; analytical procedures; the ethical and legal environmentof auditing; audit memos; fraud risks in audits; and other forensicauditing topics.Prerequisite(s): ACCT 450 or equivalent with a grade of "C" or better.Recent Term(s) Offered: fall 2015; fall 2016; fall 2017

ACCT 550   Special Topics in Accounting for Not-For-Profit Organizationsand Governments    3 HoursStudy of current topics in accounting for not-for-profit organizations andgovernments. Topics may include college and university accounting,health care accounting, voluntary health and welfare accounting, othernonprofit accounting, federal government accounting, managerialaccounting for state and local governmental units, and federal financialassistance auditing.Recent Term(s) Offered: spring 2015; spring 2016; spring 2017