Department of Accounting

Grise Hall
Office 501, Phone: (270) 745-3895, Fax: (270) 745-5953
Website: www.wku.edu/gfcb/accounting
e-mail: Acct@wku.edu

Dr. Steve Wells, Chair of Accounting (270) 745-3895
e-mail: steve.wells@wku.edu

Holland Professor: N. Magner
Meany Professor: R. Aldridge
Nixon Professor: Y. Chen

Professors: J. Hall, S. Wells
Associate Professors: R. Kinnersley, M. Lee, H. Little
Assistant Professors: M. Ross, S. Wade
Instructors: S. Henson
Executive-in-Residence: R. Callahan

Mission Statement
The mission of the Department of Accounting at Western Kentucky University is to be a leader in providing excellent undergraduate accounting education and preparing students for successful and rewarding careers in accounting and business.

The mission is supported by:

• effective teaching.
• applied, pedagogical, and discipline-based research.
• service to the college, the university, the profession, and the business community.

Accounting Program
The accounting department provides a challenging program of study for students who desire to pursue a major in the field of accounting.  Students are engaged in unique and enriching learning experiences both inside and outside the classroom.  Upon the successful completion of the 120 hour undergraduate program, students are prepared for a rewarding career in public accounting, industry, government, and other business fields. 

Students in community or junior colleges who plan to transfer to Western Kentucky University to complete a baccalaureate degree in accounting should concentrate on courses which will satisfy general education requirements.  Credit for accounting or business courses completed at community or junior colleges, with the exception of some 200-level courses, will generally not be allowed as part of the Accounting Program.

Students attending four-year schools who wish to transfer to Western Kentucky University should follow a program of general education and prerequisite courses for entry into the Gordon Ford College of Business. For accounting and business courses offered only at the 300-level and 400-level at Western Kentucky University, a maximum of nine semester hours may be transferred from other four-year schools for credit in the accounting major. Such transfers require the prior approval of the Western Kentucky University Chair of Accounting. Courses completed prior to entering WKU will be accepted for transfer credit as part of the accounting program only if the grade of “C” or better was earned. Students already enrolled at Western Kentucky University should not plan on completing accounting requirements at other institutions.

When planning a program of study in this department, students should refer to the suggested Program of Study.  Each student should be aware of the University’s academic requirements and regulations contained in this catalog in the chapter “Academic Information.”  Students are encouraged to contact the Gordon Ford College Undergraduate Advising Center and/or the Accounting department Chair for academic advising and assistance.  For career-related information, students should contact the Accounting department, the Career Services Center, or an Accounting faculty member for career mentoring and advising.

Major in Accounting
The major in accounting (reference number 602) requires 120 credit hours and leads to a Bachelor of Science degree.

Accounting majors should refer to the Gordon Ford College of Business introductory section for the requirements for being formally admitted to the Gordon Ford College of Business, a condition which students must satisfy before being admitted to the Accounting Program.  Students seeking admission to the Accounting Program must have completed ACCT 200 and 201 with a cumulative 2.5 GPA in the two courses combined and grades of ”C” or higher in each course. Except for ACCT 300 and ACCT 310, students must be admitted to the Accounting Program to enroll in upper-level accounting courses. Accounting majors must earn a grade of “C” or better in ACCT 200, 201, 300, 301, 310, and 312 and other courses that are prerequisites for succeeding courses. For example, an accounting major must earn at least the grade of “C” in ACCT 200, before enrolling in ACCT 201. In addition, accounting majors are allowed to repeat an upper-division accounting course only once, even if they received a “W” on the first attempt. Exceptions to this policy will be considered only in extenuating circumstances.

All students must take two accounting electives and two approved accounting or business electives.

Pursuing a Second Degree in Accounting
Individuals who have already received a college degree have the opportunity of enrolling in WKU to pursue a degree in accounting.

Students with a first degree in the area of business should be able to complete the Bachelor of Science degree in accounting with approximately 30 additional hours. Those individuals without previous courses in business tend to need a higher number of hours to complete the second degree.

Admission requires the completion of certain pre-professional courses and the attainment of a grade point average (GPA) of at least 2.5 in those courses.

Second baccalaureate degree candidates are exempt from the Western Kentucky University general education requirements. Accounting students must, however, complete college algebra and an approved speech course, either in previous college work or as a part of the proposed course of study.

Only those professional business courses completed within five years of the time that the student enrolls for the second degree in accounting will be accepted. The business environment is ever changing and course work taken many years ago likely has either been forgotten or is not currently relevant.

The decision on acceptability of any previously taken professional business course on the second degree rests with the Chair of Accounting.

The prospective candidate for the degree should contact the Chair of Accounting to schedule a meeting to evaluate the individual’s situation, to develop a program of study, and to obtain an estimate of the time necessary to complete the Accounting degree.

Certificate in Advanced Accounting Studies
The Certificate Program in Advanced Accounting Studies is intended to meet the needs of Accounting majors who need to earn a total of 150 credit hours to become a Certified Public Accountant. The program requires the completion of 12 unduplicated hours from the following 21 hours of elective accounting courses: ACCT 401, ACCT 410, ACCT 420, ACCT 431, ACCT 440, ACCT 451, and ACCT 460. All students must complete all accounting courses required for the Bachelor of Science in Accounting to be eligible for the Certificate Program in Advanced Accounting Studies.

Suggested Program of Study

**Subject to approval by Chair of Accounting.
# At least one of these courses must have a laboratory component (DL).
( ) Letter in parentheses indicates General Education Requirement.