Barbara A. Yener

Color portrait of Barbara A. Yener

Associate Teaching Professor

Department Accounting
Office Address 317 Business Building
Phone Number 814-865-9444
Email Address bay120@psu.edu

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Dr. Barbara Yener, CPA, is Director of the Graduate Certificate in Corporate Accounting Foundations and Instructor of Accounting. She has several years of experience in public accounting, and has taught courses in financial accounting, taxation, and auditing.

Education

MS, Accounting, Pennsylvania State University, 2003

Ph D, Consumer Sciences and Retailing (Statistics, Business), Purdue University, 1982

MS, Textiles (Business), Cornell University, 1976

BS, Home Economics Education, State University of New York at Oneonta, 1974

Courses Taught

MBADM 811 – FINANCIAL ACCTG (3)
Accounting rules, practices, and applications that characterize the accounting presentations that for-profit organizations provide to the public. This course provides students with a foundation in the basic principles, procedures, and objectives of financial accounting that govern the reporting of information about a business to individuals, institutions, and other external groups. Course content focuses on: (1) conveying the conventions and institutional framework that define accounting rules and practice, including basic exposure to Generally Accepted Accounting Principles; (2) developing familiarity with financial statements; (3) teaching fundamental accounting transactions; and (4) training students in rudimentary analysis of the financial statements. Participation in synchronized discussions at specified times will be required.

ACCTG 472 – Int Fin Acctg II (3)
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.

ACCTG 405 – Prin of Tax I (3)
Elements of tax policy and tax-planning concepts for personal and business decision making; with emphasis on taxation of individuals. ACCTG 405 Principles of Taxation (3) Introduction to Taxation, is the first course that undergraduate accounting majors take that is devoted entirely to taxation. Although the course is intended for accounting majors, the content is relevant to finance majors seeking elective courses. The objective of the course is to provide students with a basic understanding of the concepts, terminology, and decision-making skills specific to the discipline of taxation that are germane to the professional development of those preparing for a career in accounting. Although the course surveys the many forms of taxation that are found in industrialized societies, and the comparisons thereof, the main focus is on the federal income taxation of individuals. However, coverage is provided regarding the manner in which the taxation of individuals relates to corporate and partnership entities. ACCTG 405 is related to other accounting courses through its coverage of income concepts, and micro-economic principles. The former compares differences in the measurement of financial accounting income with the manner in which income is determined according to the tax laws. The latter emphasizes business decision-making principles that are important in the managerial portion of the accounting program. The course covers topics that illustrate fundamental tax strategies and how such enable taxpayers to achieve business and personal economic objectives. The assessment process in ACCTG 405 incorporates examinations, homework assignments, and individual and group projects. The exams are combinations of objective questions and open-ended problems. Exams are often given in the evening. Course learning aids include a text book, on-line tax research services, spreadsheet software, and a packet of handouts prepared by instructors to keep the classes updated on the many changes in the tax laws that occur each year.

ACCTG 211 – Fin Mgl Acc Dec Mk (4)
Introduction to the role of accounting numbers in the process of managing a business and in investor decision making. ACCTG 211 Financial and Managerial Accounting for Decision Making (4)The objective of this course is to introduce students to the discipline of accounting through an introduction to two of accounting's sub-disciplines, financial and managerial accounting. The more specific purpose is to provide students a basic understanding of the role of financial and managerial accounting information in the decisions of capital market participants external to a business enterprise (e.g., stockholders, banks, financial analysts, prospective stockholders), and in the decisions of those who manage business enterprises. Accounting information has an important role in the resource allocation process in our socio-economic system as a whole, as well as in each individual business enterprise. This course provides students an understanding of (1) the nature of the accounting function, and (2) how the information in accounting reports are used by various decision makers in their resource allocation decisions. In this course students will develop an understanding of (a) the five activity dimensions of accounting (the collection, recording, analysis, interpretation and reporting of information to decision makers for (mainly) their investment decisions), (b) the issues surrounding the five activity dimensions, (c) the environment in which accounting is practiced, and (d) what information is used in a number of specific decision situations, and how such information is used in such decision situations. The analysis, interpretation and decision-making orientation of this course includes a study of the procedural (mechanical and processing) aspects of the recording activity dimension which is an important means to the end --where the end is the analysis and interpretation of the information, and the reports produced by the recording/processing part of accounting. Through this focus on the recording activity dimension, students will obtain an understanding of (a) the nature and quality (strengths and weaknesses) of accounting information, (b) how to proceed in analyzing and interpreting accounting information, and (c) numerous other aspects of financial and managerial accounting. This course is an important background course for all business majors, as well as for numerous non-business majors.

ACCTG 403W – Auditing (3)
Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses.