2011 – 2012
Office of Admissions
Emil H. Messikomer Hall
100 W. Rosedale Avenue
West Chester, PA 19383
Revised September 2011
309A Anderson Hall
A.J. Cataldo, Chairperson
PROFESSORS: A. Naggar, Cataldo
ASSOCIATE PROFESSORS: Flynn, Fuller, Oehlers
ASSISTANT PROFESSOR: Barndt
The mission 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.
In support of this mission, the department encourages faculty to maintain professional certification, participate in professional education, remain current in the latest developments in accounting and business, and engage primarily in applied and pedagogical research.
The department prepares accounting graduates to
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.
All freshmen and those transfer students who have not completed the required courses will be admitted to the pre-business program.
120 semester hours
A minimum of 30 semester hours in business courses must be completed at West Chester University, with a minimum of 15 semester hours in 300-400 level ACC courses.
To enroll in 400-level courses, the following courses must have been successfully completed: ACC 202; ECO 251, 252; MAT 108 or 161. All internal and external transfers must complete ACC 201, ECO 111, ECO 112, and MAT 105, 107, 108, 110 or 161 with a grade of C or better in order to be admitted to the program.
To progress in the accounting major program, students must maintain a 2.50 overall GPA and pass an Excel proficiency exam to register for 300- or 400-level business courses. To graduate, students must have a 2.50 overall GPA.
To apply for their business major, pre-business students must (1) complete ACC 201; MAT 107 (or 105 or 110); ECO 111, 112, and 251; and MGT 200 with a C or better; (2) complete MAT 108 (or 161); (3) have at least 45 credit hours; (4) have a minimum overall GPA of 2.50; and (5) pass an Excel proficiency exam. The same rules apply to transfer students and WCU students. Students exempt from MAT 107 (or 105 or 110) must earn a C in MAT 108 or MAT 161. A minimum 2.50 overall GPA must be maintained to continue to take 300- or 400-level courses.
*A minimum grade of C must be attained in all minor courses.
The objective of the accounting concentration is to prepare students for accounting careers in business, for the CPA examination, and for the private practice of accounting.
201 Financial Accounting I (3) Introduction to financial accounting. A conceptual approach to recording, financial summarizing, and presentation and evaluation of the financial affairs of a business firm.
202 Managerial Accounting II (3) Introduction to management accounting. Accumulating, processing, and interpreting financial data to be used as a basis for making managerial decisions in a business firm. PREREQ: ACC 201.
300 Fraud Examination for Managers (3) Introduction to tools necessary to understand the prevention, detection, and investigation of accounting fraud. PREREQ: ACC 201.
301 Intermediate Accounting I (3) Analysis and evaluation of assets, liability, and capital account. Problems of income measurement and recognition. PREREQ: ACC 202.
302 Intermediate Accounting II (3) Continuation of ACC 301. PREREQ: ACC 301.
303 Cost Accounting I (3) Techniques of product unit cost determination and uses of cost data in managerial decisions. PREREQ: ACC 202.
304 Cost Accounting II (3) Continuation of ACC 303. PREREQ: ACC 303 and minimum 2.5 cumulative GPA.
305 Intermediate Accounting III (3) Continuation of ACC 302. PREREQ: ACC 302.
400 Accounting Internship (3-6) The business internship for students in accounting enhances the student's educational experience by providing a substantive work experience in the business world. PREREQ: Internship program coordinator's approval.
401 Auditing (3) Introduction to auditing as a tool for verification of the fair representation of financial statements. PREREQ: ACC 302.
403 Federal Taxation I (3) A study of individual and federal income taxes, with some business application. Emphasis on tax planning for minimization of tax liability. PREREQ: ACC 202.
404 Federal Taxation II (3) A study of the principles of federal income taxation on corporations and corporate distributions, partnerships, estates, and trusts. Emphasis is on tax planning and researching complex problems. PREREQ: ACC 403.
405 Advanced Accounting (3) In-depth study of business combinations and consolidations, government accounting, and other specialized topics. PREREQ: ACC 302.
407 Not-for-Profit and Governmental Accounting (3) A study of accounting principles and procedures of not-for-profit and governmental organizations. The course includes accounting for the local, state, and federal government, hospitals, colleges and universities, public schools, and charities. PREREQ: ACC 202.
410 Directed Studies in Accounting (1-3) Special research projects, reports, and readings in accounting. Open to seniors only. PREREQ: Permission of instructor.
This course may be taken again for credit. Writing emphasis course.
415 Professional Accounting (3) This course is intended to develop and implement students' knowledge currently required for professional accounting careers. PREREQ: Senior standing and instructor's approval.
420 Accounting Information Systems (3) Accounting information systems development, processing, and controls with emphasis on current computer-based systems and programs used in accounting fields. PREREQ: ACC 202.