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Dr. Terry Patton CPA, CGMA, CGFM

Email Addresses
terry.patton@mwsu.edu
My Websites

College of Business Administration, Dillard
Chair, Robert Madera Distinguished Professorship of Accounting

Office Location
Dillard College of Business Administration 287A
Office Hours

MW 11:00 to12:00 noon and 2:00 to 4:00 pm and T 9:00 to 11:00 am and 2:00 to 4:00 pm and by appointment

Phone
Voice: (940) 397-4364
  Semester Course # Section Course Name Location Days / Times
Details Fall 2017 ACCT 4063 101 Auditing Dillard College of Business Administration 338
Details Fall 2017 ACCT 4063 102 Auditing Dillard College of Business Administration 338
Details Spring 2017 ACCT 4333 201 Government and Nonprofit Entity Accounting Dillard College of Business Administration 338
Details Spring 2017 ACCT 4333 201 Governmental and Nonprofit Entity Accounting Dillard College of Business Administration 338
Details Fall 2016 ACCT 6553 102 Independent Graduate Study in Accounting Dillard College of Business Administration 233
Details Fall 2016 ACCT 4063 101 Auditing Dillard College of Business Administration 336
Details Spring 2016 ACCT 4333 201 Government and Nonproft Entity Accounting Dillard College of Business Administration DB 345
Details Fall 2015 ACCT 4063 101 Auditing Dillard College of Business Administration 338

9:30-10:50 TR

Details Spring 2015 ACCT 4333 201 Governmental and Nonprofit Entity Accountng Dillard College of Business Administration 345

9:30-10:50 a.m. TR

Details Fall 2014 4063 101 Auditing Dillard College of Business Administration 338

TR 930 1050

Details Spring 2013 ACCT 4333 201 Govt & Nonprofit Entity Acct Dillard College of Business Administration 343

TR 930 1050

Details Spring 2013 ACCT 4333 280 Govt & Nonprofit Entity Acct Dillard College of Business Administration 343

TR 1730 1850

Details Fall 2012 ACCT 4553 102 Ind Stdy: Acct Res & Comm Dillard College of Business Administration

MW 930 1050

Details Spring 2012 4333 202 Govt & Nonprofit Entity Acct Dillard College of Business Administration 336

MW 11:00-12:20

Details Spring 2012 4223 270 Accounting Research & Comm Dillard College of Business Administration 336

MW 17:30-18:50

Details Fall 2011 4223 170 Accounting Research & Communication Dillard College of Business Administration 178 MW 0700pm-0820pm
Details Fall 2011 4063 101 Auditing Dillard College of Business Administration 343 MW 0930am-1050am
Details Fall 2011 4063 102 Auditing Dillard College of Business Administration 343 MW 1230pm-0150pm
Details Summer II 2011 6663 B40 Spec Grad Topics in Busn Admin
Details Summer II 2011 5993 B40 Grad Internatl Iss in Business
Details Summer II 2011 4993 B40, B41 Internatl Issues in Business
Details Spring 2011 5223 270 Accounting Research and Communications Dillard College of Business Administration 338

W 7:00-9:50pm

Details Spring 2011 4333 201 Govt & Nonprofit Entity Acct Dillard College of Business Administration 336

TR 11:00-12:20

Details Spring 2011 4333 280 Govt & Nonprofit Entity Acct Dillard College of Business Administration 338

TR 5:30-6:50pm

Details Fall 2010 4063 101 Auditing Dillard College of Business Administration 338

MW
9:30 a.m. - 10:50 a.m.

Details Fall 2010 4063 102 Auditing Dillard College of Business Administration 338

MW
11:00 a.m - 12:20 p.m
 

Details Fall 2010 4063 170 Auditing Dillard College of Business Administration 338

MW
5:30 p.m. - 6:50 p.m.

Details Spring ACCT 4333 201 Government and Nonprofit Entity Accounting Dillard College of Business Administration

TR 9:30-10:50 a.m. in DB 345

Details Spring ACCT 4333 201 Government and Nonprofit Entity Accounting Dillard College of Business Administration

TR 9:30-10:50 a.m. in DB 345

Institution Degree Graduation Date
Midwestern State University B.B.A, Accounting 1984
University of North Texas M.S., Accounting-Taxation 1991
Texas Tech University Ph.D., Accounting 1999
Institution Position Start Date End Date
Mathis, West, Huffines & Co., P.C. Audit Supervisor 1984-Jan 1989-June
Terry K. Patton, CPA Sole Proprietor 1989-Aug 1992-July
Texas Tech University Teaching and Research Assistant 1992-Aug 1996-May
Governmental Accounting Standards Board Project Manager 1997-Oct 1999-June
Midwestern State University Adjunct Professor 1998-Aug 1998-Dec
University of Wisconsin Oshkosh Assistant Professor 1999-Aug 2001-May
Governmental Accounting Standards Board Research Manager 2001-July 2007-July
Rutgers University Adjunct Professor 2006-Aug 2006-Dec

Refereed Articles 

Plummer, E. & Patton, T. K. (in press, 2014).  Using Financial Statements to Provide Evidence on the Fiscal Sustainability of the States.   Journal of Public Budgeting, Accounting & Financial Mgt.  

Patton, T. K. & Hutchison, P. (2013).  HIstorical Development of Financial Reporting Model For State and Local Governments in the United States from Late 1800s to 1999.   Accounting Historians Journal, 35 (2), 21-54.  

Vermeer, T. E., Styles, A. K., & Patton, T. K. (2012).  Do Local Governments Present Required Disclosures for Defined Benefit Pension Plans?   Journal of Accounting and Public Policy, 31, 44-68.  

Vermeer, T. E., Patton, T. K., & Styles, A. K. (2011).  Reporting of General Infrastructure Assets Under GASB Statement No. 34.   Accounting Horizons, 25 (2), 27.  

Vermeer, T. E., Styles, A. K., & Patton, T. K. (2010).  Are Local Governments Adopting Optimistic Actuarial Methods and Assumptions for Defined Benefit Plans?   Journal of Public Budgeting, Accounting & Financial Mgt, 23 (4), 511-542.  

Patton, T. K. & Freeman, R. J. (2009).  The GASB Turns 25: A Retrospective.   Government Finance Review, 25 (2), 20-26.  

McSwain, D. N., Patton, T. K., & Benco, D. C. (2008).  Intangibles: Governments' Forgotten Capital Assets.   CPA Journal, 78 (4), 4.  

Patton, T. K. & Bauer, K. (2008).  The GASB OPEB Standards: To Comply or Not to Comply.   Today's CPA, 35 (4), 28-31.  

Plummer, E., Hutchison, P. D., & Patton, T. K. (2007).  GASB 34's Governmental Financial Reporting Model: Evidence on Its Information Relevance.   Accounting Review, 82 (1), 205-240.  

Kinnersley, R. & Patton, T. K. (2005).  GASB Statements 34 and 41: A Deeper Understanding of Budgetary Reporting.   CPA Journal, 75 (3), 20-25.  

Patton, T. K. & Freeman, R. J. (2005).  Governmental Accounting Standards Come of Age: Highlights from the First 20 Years.   Government Finance Review, 21 (2), 16-20.  

Fountain, J. R., Patton, T. K., & Steinberg, H. I. (2004).  Improving Performance Reporting for Government: New Guidance and Resources.   Journal of Government Financial Management, 53 (1), 60-64.  

Patton, T. K., Kinnersley, R. L., & Patton, S. R. (2001).  A Primer for Writing an Effective Management's Discussion and Analysis.   Journal of Government Financial Management, 50 (4), 52-60.  

Patton, T. K. & Bean, D. R. (2001).  The Why and How of the New Capital Asset Reporting Requirements.   Public Budgeting & Finance, 21 (3), 31-46.  

Clancy, D. K. & Patton, T. K. (1996).  Service Efforts and Accomplishments Reporting: A Study of Texas Public Schools.   Public Budgeting and Financial Management, 8 (272-302).  

Manual 

Freeman, R. J., Shoulders, C. D., Allison, G. S., Smith, Jr., G. R., & Patton, T. K. (2009).  Governmental Accounting, Reporting & Auditing Update. Lubbock, TX:  Center for Professional Development at Texas Tech University.  

Freeman, R. J., Shoulders, C. D., Allison, G. S., Smith, Jr., G. R., & Patton, T. K. (2009).  Governmental Accounting and Financial Reporting. Lubbock, TX:  Center for Professional Development at Texas Tech University.  

Freeman, R. J., Shoulders, C. D., Allison, G. S., Smith, G. R., & Patton, T. K. (2008).  Governmental Accounting and Financial Reporting. Lubbock, TX:  Center for Professional Development at Texas Tech University.  

Freeman, R. J., Shoulders, C. D., Allison, G. S., Smith, G. R., & Patton, T. K. (2008).  Governmental Accounting, Reporting & Auditing Update. Lubbock, TX:  Center for Professional Development at Texas Tech University.  

Patton, S. R., Patton, T. K., Ursery, P. N., Holland, S. E., & Burgess, C. A. (2000).  Guide to Governmental Financial Reporting Model. Fort Worth, Texas:  Practitioners Publishing Company.  

Patton, T. K. (1991).  Preparing Schedule K and Interpreting Schedule K-1. Denton, Texas:  Professional Development Institute.  

Patton, T. K. (1991).  At-Risk Rules. Denton, Texas:  Professional Development Institute.  

Book 

Ives, M., Patton, T. K., & Patton, S. R. (2012).  Introduction to Governmental and Not-For-Profit Accounting (7th Edition). Upper Saddle River, New Jersey:  Pearson Education, Inc..  

Freeman, R. J., Shoulders, C. D., Allison, G. S., Patton, T. K., & Smith, G. R. (2010).  Governmental and Nonprofit Accounting: Theory and Practice (9th Edition revised) Pearson Prentice Hall.  

Freeman, R. J., Shoulders, C. D., Allison, G. S., Patton, T. K., & Smith, G. R. (2008).  Governmental and Nonprofit Accounting: Theory and Practice, Ninth Edition. Upper Saddle River, New Jersey:  Pearson Prentice Hall.  

Freeman, R. J., Shoulders, C. D., Allison, G. S., Patton, T. K., & Smith, G. R. (2008).  Governmental and Nonprofit Accounting: Theory and Practice, International Edition. Upper Saddle River, New Jersey:  Pearson Prentice Hall.  

Epstein, P., Fountain, J., Campbell, W., Patton, T., & Keaton, K. (2005).  Government Service Efforts and Accomplishments Performance Reports: A Guide to Understanding. Norwalk, CT:  Governmental Accounting Standards Board.  

Fountain, J., Campbell, W., Patton, T., Epstein, P., & Cohn, M. (2003).  Reporting Performance Information: Suggested Criteria for Effective Communication. Norwalk, CT:  Governmental Accounting Standards Board.  

Cases 

Patton, T. K. & Khan, A. (2003). Financial Analysis of the City of Mesquite Falls, Texas, Using Comprehensive Annual Financial Reports. In Aman Khan and W. Bartley Hildreth (Eds.), Case Studies in Public Budgeting and Financial Management, 2nd edition (pp. 27). Marcel Dekker, Inc.. 

Patton, T. K. & Freeman, R. J. (2003). Changes for Governmental Financial Reporting. In Aman Khan and W. Bartley Hildreth (Eds.), Case Studies in Public Budgeting and Financial Management, 2nd edition (pp. 14). Marcel Dekker, Inc.. 

Book Supplement 

Ives, M., Patton, T. K., & Patton, S. R. (2012). The Solutions Manual. Introduction to Governmental and Not-For-Profit Accounting (7th Edition). Pearson Education, Inc.. 

Patton, T. K. & Patton, S. R. (2012). PowerPoint Slides. Introduction to Governmental and Not-For-Profit Accounting (7th Edition). Pearson Education, Inc.. 

Patton, T. K. & Patton, S. R. (2012). Test Item File. Introduction to Governmental and Not-For-Profit Accounting (7th Edition). Pearson Education, Inc.. 

Freeman, R. J., Shoulders, C. D., Allison, G. S., Patton, T. K., & Smith, Jr., G. R. (2010). The Solutions Manual. Governmental and Nonprofit Accounting, Ninth Edition Revised. Upper Saddle River, New Jersey:  Prentice Hall. 

Freeman, R. J., Shoulders, C. D., Allison, G. S., Patton, T. K., & Smith, Jr., G. R. (2010). Test Item File. Governmental and Nonprofit Accounting: Ninth Edition Revised. Upper Saddle River, New Jersey:  Prentice Hall. 

Freeman, R. J., Shoulders, C. D., Allison, G. D., Patton, T. K., & Smith, G. R. (2008). Test Item File. In Kierra Kashickey (Ed.), Governmental and Nonprofit Accounting: Ninth Edition. Upper Saddle River, NJ:  Pearson Prentice Hall. 

Freeman, R. J., Shoulders, C. D., Allison, G. S., Patton, T. K., & Smith, G. R. (2008). Solutions Manual. In Kierra Kashickey (Ed.), Governmental and Nonprofit Accounting: Ninth Edition. Upper Saddle River, NJ:  Pearson Prentice Hall. 

Freeman, R. J., Shoulders, C. D., Allison, G. S., Patton, T. K., & Smith, G. R. (2008). The Instructor's Manual. In Kierra Kashickey (Ed.), Governmental and Nonprofit Accounting: Ninth Edition. Upper Saddle River, NJ:  Pearson Prentice Hall.  

Hunt, Allen, Randy Kinnersley, and Terry Patton.  “Influence GASB Standards: Write an Effective Comment Letter.” Journal of Government Financial Management, 64 (Winter 2015): 18-24.