Department of Accounting

College of Business and Public Management

410 Business and Public Management Center
50 Sharpless Street
West Chester, PA 19383
610-436-3460
Department of Accounting
Richard Barndt, Chairperson

The primary objective of the Department of Accounting is to provide quality academic instruction and advising to students enrolled in business programs. For the accounting major, the department prepares students to be professional accountants by providing the skills and knowledge necessary to perform competitively on national certification examinations, and to be proficient in performing a wide variety of accounting-related tasks in both public accounting and industry, as well as assume leadership roles in accounting and business.

The department prepares accounting graduates to:

  • Understand basic accounting concepts
  • Critically analyze accounting problems and develop solutions
  • Use quantitative methods and technology to analyze accounting problems
  • Effectively communicate information of an accounting nature through written and oral presentation
  • Effectively interact with others as part of a team
  • Understand the importance of ethical decision making in accounting
  • Understand the impact of globalization on accounting

The Department of Accounting offers a full program of accounting courses designed to prepare a student for entrance into the fields of public, private, or governmental accounting. Students successfully completing the curriculum should be adequately prepared to take the Certified Public Accountant (CPA) and Certified Management Accountant (CMA) examinations.

The following applies for students entering into the accounting major:

  • All freshmen, external transfer students, and current WCU students who have not completed all prerequisites will be admitted to the pre-business accounting major and be advised by pre-business counselors.
  • Current WCU students who complete all prerequisites will be admitted into the accounting major once grades are posted.

All undergraduate students are held to the academic policies and procedures outlined in the undergraduate catalog.  Students are encouraged to review departmental handbooks for program tips, suggested course sequences, and explanations of procedures. When applicable, additional policies for specific department program(s) may be listed below.

Prerequisites for Entry into the Business Majors: Accounting, Economics, Finance, Management and Marketing

To apply for their business major, students must: 

  1. Complete ECO 111ECO 112ECO 251MGT 200, MKT 250and ACC 201 with a C or better in each course
  2. Pass and complete both MAT 113 and MAT 143 with a C or better required in at lease one of them. If a student is placed 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 student does not have to take  MAT 113 (replaced as a free elective).
  3. Have a minimum overall GPA of 2.50
  4. Pass an Excel basic skills exam with an 88% or better
  5. Have at least 45 credit hours.

These requirements must be met to be eligible to register for 300 and 400 level business courses. The same rules apply to all transfer students, both internal (those from within the University) and external (those from a non-WCU institution).

Accounting Major Graduation Policies

To progress in the Department of Accounting's major program, students must maintain a 2.50 overall GPA.  To graduate with an earned degree from the program, students must have a 2.50 overall GPA.

Accounting Minor Policies

To be admitted into the Accounting Minor or White Collar Crime Minor programs, students must have an overall GPA of 2.50. Once admitted to one of the minors, a 2.50 overall GPA must be maintained in order to graduate with the earned degree.

Professors

Anthony Cataldo (2007)

B.S., B.A., M.Acc., University of Arizona; Ph.D., Virginia Polytechnic Institute and State University

Robert P. Derstine (2013)

B.S.B.A., M.B.A., Drexel University; Ph.D., State University of New York at Buffalo

Lori Fuller (2009)

B.B.A., University of Oklahoma; Ph.D., Arizona State University

Peter Oehlers (2004)

B.S., Rowan University; M.B.A., Drexel University; D.B.A., Louisiana Tech University

Associate Professors

Sean Andre (2016)

B.A., M.A., Ph.D., University of Wisconsin, Madison

Richard Barndt (2010)

Chairperson, Accounting

B.S., M.B.A., La Salle University; Ed.D., Widener University

Joy Embree (2016)

M.B.A., University of Akron; Ph.D., University of Nebraska-Lincoln; C.P.A., Wyoming

Kevin E. Flynn (1998)

B.S. Miami University of Ohio; M.S., Drexel University; Ph.D., Drexel University

Instructors

Phyllis A. Belak (2013)

B.S., West Chester University of Pennsylvania; M.B.A., Drexel University

Glenn S. Soltis (2013)

B.S., Villanova University; M.B.A., Drexel University

ACC

ACC 201. Financial Accounting. 3 Credits.

Introduction to financial accounting. A conceptual approach to recording, summarizing, presenting, and evaluating the financial affairs of a business.
Distance education offering may be available.
Typically offered in Fall, Spring & Summer.

ACC 202. Managerial Accounting. 3 Credits.

Introduction to management accounting. Accumulating, processing, and interpreting financial data to be used as a basis for making managerial decisions in a business firm.
Pre / Co requisites: ACC 202 requires prerequisite of ACC 201.
Distance education offering may be available.
Typically offered in Fall, Spring & Summer.

ACC 300. Fraud Examination for Managers. 3 Credits.

Introduces tools necessary to understand the prevention, detection, and investigation of fraud. The course utilizes an interdisciplinary approach to develop and integrate students¿ knowledge of law, criminal justice, and the basic concepts of accounting for the purpose of obtaining a comprehensive view of fraud.
Pre / Co requisites: ACC 300 requires prerequisite of ACC 201 and minimum 2.50 CUM GPA.
Gen Ed Attribute: Interdisciplinary Requirement.
Distance education offering may be available.
Typically offered in Fall, Spring & Summer.

ACC 301. Intermediate Accounting I. 3 Credits.

Analysis and evaluation of asset, liability, and equity accounts. Emphasis on understanding income recognition and solvency issues.
Pre / Co requisites: ACC 301 requires prerequisite of ACC 202 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 302. Intermediate Accounting II. 3 Credits.

Continuation of ACC 301.
Pre / Co requisites: ACC 302 requires prerequisite of ACC 301 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 303. Cost Accounting I. 3 Credits.

Techniques of product unit cost determination and uses of cost data in managerial decisions.
Pre / Co requisites: ACC 303 requires prerequisite of ACC 202 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 305. Intermediate Accounting III. 3 Credits.

Continuation of ACC 302.
Pre / Co requisites: ACC 305 requires prerequisite of ACC 302 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 313. Case Studies in Financial Fraud. 3 Credits.

A case study approach to an in-depth analysis of accounting fraud and the accompanying breakdown in ethics.
Pre / Co requisites: ACC 313 requires prerequisite of ACC 201.
Distance education offering may be available.
Typically offered in Fall, Spring & Summer.

ACC 320. Accounting Information Systems. 3 Credits.

Accounting information systems development, processing, and controls with emphasis on current computer-based systems and programs used in accounting fields.
Pre / Co requisites: ACC 320 requires prerequisites of ACC 201 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 400. Internship. 3-6 Credits.

The business internship for students in accounting enhances the student's educational experience by providing a substantive work experience in the business world.
Pre / Co requisites: Minimum 2.50 CUM GPA.
Consent: Permission of the Department required to add.
Typically offered in Fall, Spring & Summer.
Repeatable for Credit.

ACC 401. Auditing. 3 Credits.

Introduces the fundamentals of attestation and other assurance services. The course predominately features external audits of historic financial statements.
Pre / Co requisites: ACC 401 requires prerequisite of ACC 302 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 403. Federal Taxation I. 3 Credits.

A study of individual federal income taxation, with some business application. Compliance with the rules and regulations of federal income taxation for individuals is emphasized.
Pre / Co requisites: ACC 403 requires prerequisite of ACC 202 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 404. Federal Taxation II. 3 Credits.

A study of the rules and regulations for federal income taxation as it pertains to C corporations, S corporations, partnerships, property transactions, retirement income, as well as federal gift and estate taxation. Emphasis is placed on compliance with the federal tax laws.
Pre / Co requisites: ACC 404 requires prerequisite of ACC 403 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 405. Advanced Accounting. 3 Credits.

In depth study of a variety of advanced accounting topics including: segment and interim reporting; corporations in financial difficulty; partnership accounting; corporate acquisitions, investments, and interests; consolidations; and foreign currency transactions.
Pre / Co requisites: ACC 405 requires prerequisite of ACC 302 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 407. Not-For-Profit & Governmental Accounting. 3 Credits.

A study of accounting principles and procedures used by state and local governments as well as private not-for-profit and healthcare organizations.
Pre / Co requisites: ACC 407 requires prerequisite of ACC 301 and minimum 2.50 CUM GPA.
Typically offered in Fall, Spring & Summer.

ACC 410. Directed Studies in Accounting. 1-3 Credits.

Special research projects, reports, and readings in accounting.
Pre / Co requisites: ACC 410 requires prerequisite: ACC 201 and ACC 202 and minimum cum GPA of 2.50.
Consent: Permission of the Department required to add.
Gen Ed Attribute: Writing Emphasis.
Repeatable for Credit.

ACC 415. Professional Accounting. 3 Credits.

This course is intended to develop and implement students' knowledge currently required for professional accounting careers.
Pre / Co requisites: ACC 415 requires prerequisite ACC 201 and ACC 202 and minimum cum GPA 2.50 or permission of instructor.