Larry Walther

Professor

Department(s):
  • School of Accountancy
Larry Walther

Contact Information

  435.797.8697
  larry.walther@usu.edu
Curriculum Vitae

Education

Ph.D., Accounting, Oklahoma State University, 1980
MPA, Accounting, University of Texas at Arlington, 1977
BS, Accounting, University of Texas at Arlington, 1976

Biography

Dr. Walther graduated with honors as well as an MPA from University of Texas at Arlington. He then went on to earn his Doctorate from Oklahoma State University.

In the fall of 2007, Dr. Walther was part of an accreditation program review team sent to evaluate the Jon M. Huntsman School of Business. He liked what he saw and decided to move and take the department head position in the School of Accountancy when the opportunity presented itself.

Dr. Walther’s professional experience includes having owned an outdoor advertising company and served as a director and/or consultant to various public and non-public companies. He has authored numerous accounting textbooks and articles and has been published in many major professional and accounting journals. He currently dedicates much of his time to his website: www.principlesofaccounting.com/, which is a free online textbook that has received extensive global use. As a professor, Dr. Walther focuses on rigor and excellence in his teaching.

Personal Quote:

“All of the pieces have been assembled and are in motion to propel the Huntsman School of Business to national prominence. The School’s model is dynamic and sustainable, and its graduates can look forward to ever increasing value for their degrees.”

News Articles

Dr. Larry Walther Awarded Federation of Schools of Accountancy (FSA)/Joseph A. Silvoso Faculty Merit Award (The Huntsman Post - March 2013)
School of Accountancy Programs Ranked 34th and 37th by Public Accounting Report (The Huntsman Post - September 2013)
Huntsman Professors Have Written Some Books You Should Know About (Huntsman Alumni Magazine - Fall 2012)

Journal Articles

Academic Journal

  • Hall, T.W, Pierce, B.A, Tunnell, L., Walther, L., Heterogeneous Student Perceptions of Accounting Course Importance and Their Implications for SET reporting and Use. Journal of Accounting Education
  • Walther, L., Evans, M., (1982). A Study of Revisions of Previous Estimates of Proved Oil and Gas Reserve Quantity Information. Journal of Extractive Industries Accounting, 1:3, 99-108.
  • Walther, L., (1982). A Comparison of Estimated and Reported Historical Cost/Constant Dollar Data. The Accounting Review, LVII:2, 376-383.

Professional Journal

  • Johnson, I.R, Walther, L., (2010). Interpreting “Legal Permissibility” In Applying Fair Value Guidelines. The CPA Journal, LXXX:12, 28-29.
  • Atwood, E., Johnson, I.R, Walther, L., (2010). Incorporating Highest and Best Use Into Accounting Standards Expands Opportunities for Appraisers. The Appraisal Journal, LXXVIII:2, 150 -158.
  • Baviera, G., Walther, L., (2004). Stock Option Accounting: Defying the Usual Answers. The CPA Journal, LXXIV:5, 36-38.
  • Walther, L., Strickland, S., (2002). R & D Accounting: A New Millennium Approach. Management Accounting Quarterly, 3:4, 6 pp.
  • Walther, L., (1993). A Case for Required Public Forecasts. Management Accounting, LXXIV:9, 46-49.
  • Walther, L., (1993). SFAS No. 109: Accounting for Income Taxes. Today's CPA, 18:5, 17-18.
  • Walther, L., (1986). Competition & Consulting Services: The Good, the Bad, and the Ugly. The CPA Journal , LVI:6, 110-112.
  • Walther, L., (1983). Surviving the Accounting Standards Explosion. The Journal of Accountancy, 156:3, 90-94.
  • Walther, L., (1983). Depreciation Graphics. The Woman CPA, 45:3, 20-24.
  • Snavely, H.J, Walther, L., (1983). Earnings and the FASB - for Better or Worse?. Management Accounting, LXIV:8, 28-32.
  • Walther, L., (1982). Accounting in Action: Commodity Futures (reprint of best articles). American Institute of Certified Public Accountants, 87-96.
  • Walther, L., (1982). The Statements on Auditing Standards: An Up-to-Date Capsule Summary. The Practical Accountant, 15:6, 35-50.
  • Walther, L., (1982). Commodity Futures - What the Accountant Should Know. Journal of Accountancy, 153:3, 68-82.
  • Hall, T., Walther, L., (1981). Survey of Audit Practices and Procedures. The Michigan CPA, XXXIII:1, 10-17.
  • Walther, L., (1980). Evaluating the Adequacy of Client's Insurance Coverage. The Journal of Accountancy, 36-39.
  • Walther, L., (1980). The Statements on Auditing Standards - An Up-to-Date Capsule Summary. The Practical Accountant, 13:2, 57-68.

Books

  • Walther, L., (2013). Principlesofaccounting.com.
  • Walther, L., (2012). Principlesofaccounting.com.
  • Walther, L., Skousen, C., (2010). Analytics for Managerial Decision Making - Budgeting and Decision Making. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Basics of Accounting & Information Processing - The Accounting Cycle. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Budgeting: Planning for Success - Budgeting and Decision Making. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Cost Analysis - Managerial and Cost Accounting. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Current Assets: Part I. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Current Assets: Part II. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Income Measurement & The Reporting Cycle - The Accounting Cycle. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Introduction to Managerial Accounting - Managerial and Cost Acounting. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Job Costing - Managerial and Cost Accounting. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Process and Activity Based Costing - Managerial and Cost Accounting. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Reporting Techniques - In Support of Managerial Decision Making. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Tools for Enterprise Performance Evaluation - Budgeting and Decision Making. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2009). Managerial and Cost Accounting. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2009). Budgeting and Decision Making. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2009). Liabilities and Equity. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2009). Using Accounting Information. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2009). Current Assets. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2009). Long-Term Assets. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2009). The Accounting Cycle. Ventus Publishing ApS. *
  • Walther, L., Howell, P., (2008). Accounting for Income Taxes: Fundamental Principles and Special Topics/Portfolio 5001. The Bureau of National Affairs
  • Solomon, L., Walther, L., Vargo, R., Plunkett, L., (1996). Accounting: The Foundation for Business Success, 5th edition. South-Western Publishing
  • Solomon, L., Walther, L., Vargo, R., Plunkett, L., (1996). Financial Accounting: The Foundation for Business Success, 4th edition. South-Western Publishing
  • Solomon, L., Walther, L., Plunkett, L., Vargo, R., (1993). Accounting Principles, 4th edition. West Publishing Company
  • Plunkett, L., Walther, L., Solomon, L., (1993). Using Accounting Information: An Interactive Learning Approach. West Publishing Company
  • Solomon, L., Walther, L., Vargo, R., (1992). Financial Accounting, 3rd edition. West Publishing Company
  • Solomon, L., Vargo, R., Walther, L., (1990). Accounting Principles, 3rd Edition. West Publishing
  • Solomon, L., Vargo, R., Walther, L., (1989). Financial Accounting, 2nd edition. John Wiley & Sons
  • Solomon, L., Vargo, R., Walther, L., (1986). Accounting Principles, 2nd Edition. Harper & Row
  • Solomon, L., Vargo, R., Walther, L., (1985). Financial Accounting. Harper & Row

Curriculum

  • Walther, L., (1996). Solutions Manual to Accompany Accounting: The Foundation for Business Success, 5th edition, Volume I. South-Western College Publishing *
  • Walther, L., (1996). Solutions Manual to Accompany Accounting: The Foundation for Business Success, 5th edition, Volume II. South-Western College Publishing *
  • Walther, L., (1996). Study Guide to Accompany Financial Accounting: The Foundation for Business Success, 4th edition. South-Western College Publishing
  • Walther, L., (1996). Study Guide, Volume 1, to Accompany Accounting: The Foundation for Business Success. South-Western College Publishing
  • Walther, L., (1996). Study Guide, Volume 2, to Accompany Accounting: The Foundation for Business Success. South-Western College Publishing
  • Walther, L., (1993). Electronic Supply. West Publishing Company *
  • Walther, L., (1993). Instructor's Solutions Manual to Accompany Accounting Principles, 4th edition, Volume 2. West Publishing Company
  • Walther, L., (1993). Instructor's Solutions Manual to Accompany Accounting Principles, 4th edition, Volume I. West Publishing Company
  • Walther, L., (1993). Study Guide to Accompany Accounting Principles, 4th edition, Volume 1. West Publishing Company
  • Walther, L., (1993). Study Guide to Accompany Accounting Principles, 4th edition, Volume 2. West Publishing Company
  • Plunkett, L., Walther, L., Solomon, L., (1993). Teaching Notes for Using Accounting Information: An Interactive Learning Approach. West Publishing Company
  • Walther, L., Solomon, L., (1992). Instructor's Solution Manual to Accompany Financial Accounting, 3rd edition. West Publishing Company *
  • Walther, L., (1992). Study Guide to Accompany Financial Accounting, 3rd edition. West Publishing Company
  • Solomon, L., Vargo, R., Walther, L., (1991). Justin Time Clock Company. West Publishing Company
  • Walther, L., (1990). Classic Auto. West Publishing Company
  • Walther, L., (1990). Instructor's Solutions Manual to Accompany Accounting Principles, 3rd edition, Volume I. West Publishing Company
  • Walther, L., (1990). Instructor's Solutions Manual to Accompany Accounting Principles, 3rd edition, Volume II. West Publishing Company
  • Solomon, L., Vargo, R., Walther, L., (1990). Phoenix Appliance. West Publishing Company
  • Walther, L., (1990). Study Guide to Accompany Accounting Principles, Volume I, 3rd edition. West Publishing Company
  • Solomon, L., Vargo, R., Walther, L., (1990). The Wheaton Company. West Publishing Company
  • Walther, L., (1989). Study Guide to Accompany Financial Accounting, 2nd edition. John Wiley & Sons
  • Walther, L., (1989). Whispering Wood. John Wiley & Sons
  • Walther, L., (1986). Instructor's Solution Manual to Accompany Accounting Principles, 2nd edition, Volume 1. Harper & Row
  • Walther, L., (1986). Instructor's Solution Manual to Accompany Accounting Principles, 2nd edition, Volume 2. Harper & Row
  • Walther, L., (1986). Whispering Wood. Harper & Row
  • Walther, L., (1985). Instructor's Solution Manual to Accompany Financial Accounting. Harper & Row
  • Walther, L., (1984). Castell Electronics. Harper & Row

MultiMedia

Software

  • Walther, L., (1995). Accounting for Income Taxes (FASB 109). West Publishing
  • Walther, L., Vargo, R., (1995). Financial Accounting Standards Board Update and Review. West Publishing
  • Walther, L., Moody, V., (1995). Forecasts and Projections. West Publishing
  • Walther, L., Drake, P., (1995). Statement on Auditing Standards Update and Review. West Publishing
  • Walther, L., (1992). Runner's World: A Computerized Practice Set. West Publishing Company *
  • Walther, L., (1990). Bright Idea - A Computerized Practice Set. West Publishing Company
  • Walther, L., (1990). The Rapid Runner - A Computerized Practice Set. West Publishing Company
  • Solomon, L., Vargo, R., Walther, L., (1987). Computer-Assisted Accounting Tutorials. Harper & Row

Other

  • Walther, L., Skousen, C., (2011). Budgeting and Decision Making Exercises I. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Budgeting and Decision Making Exercises II. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Budgeting and Decision Making Exercises III. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Budgeting and Decision Making Exercises IV. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Managerial and Cost Accounting Exercises I. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Managerial and Cost Accounting Exercises II. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Managerial and Cost Accounting Exercises III. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Managerial and Cost Accounting Exercises IV. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Liabilities and Equity Exercises I. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Liabilities and Equity Exercises II. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Liabilities and Equity Exercises III. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Using Accounting Information Exercises I. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Using Accounting Information Exercises II. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Long-Term Assets Exercises I. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Long-Term Assets Exercises II. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2011). Long-Term Assets Exercises III. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Current Assets Exercises I. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Current Assets Exercises II. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Current Assets Exercises III. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Current Assets Exercises IV. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Accounting Cycle Exercises I. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Accounting Cycle Exercises II. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Accounting Cycle Exercises III. Ventus Publishing ApS. *
  • Walther, L., Skousen, C., (2010). Accounting Cycle Exercises IV. Ventus Publishing ApS. *
  • Walther, L., (1985). Test Bank to Accompany Financial Accounting. Harper & Row *
  • Walther, L., (1983). Test Bank to Accompany Accounting Principles. Harper & Row *
  • Walther, L., (1983). FASB Statement no. 52, Foreign Currency Translation: Letter to editor: April issue, p. 39. Journal of Accountancy

An asterisk (*) at the end of a publication indicates that it has not been peer-reviewed.

Teaching

ACCT 6200 - Accounting for Complex and Multinational Businesses, Fall 2020
ACCT 2010 - Financial Accounting Principles, Fall 2020
ACCT 2020 - Managerial Accounting Principles, Fall 2020
ACCT 2010 - Financial Accounting Principles, Summer 2020
ACCT 2020 - Managerial Accounting Principles, Summer 2020
ACCT 2010 - Financial Accounting Principles, Spring 2020
ACCT 2020 - Managerial Accounting Principles, Spring 2020
ACCT 2010 - Financial Accounting Principles, Fall 2019
ACCT 2020 - Managerial Accounting Principles, Fall 2019
ACCT 2010 - Financial Accounting Principles, Summer 2019
ACCT 2020 - Managerial Accounting Principles, Summer 2019
ACCT 2010 - Financial Accounting Principles, Spring 2019
ACCT 2020 - Managerial Accounting Principles, Spring 2019
ACCT 2010 - Financial Accounting Principles, Fall 2018
ACCT 2020 - Managerial Accounting Principles, Fall 2018
ACCT 2010 - Financial Accounting Principles, Summer 2018
ACCT 2020 - Managerial Accounting Principles, Summer 2018
ACCT 6200 - Accounting for Complex and Multinational Businesses, Spring 2018
ACCT 2010 - Financial Accounting Principles, Spring 2018
ACCT 2020 - Managerial Accounting Principles, Spring 2018
ACCT 6200 - Accounting for Complex and Multinational Businesses, Fall 2017
ACCT 2010 - Financial Accounting Principles, Fall 2017
ACCT 2020 - Managerial Accounting Principles, Fall 2017
ACCT 2010 - Financial Accounting Principles, Summer 2017
ACCT 2020 - Managerial Accounting Principles, Summer 2017
ACCT 6200 - Accounting for Complex and Multinational Businesses, Spring 2017
ACCT 2010 - Financial Accounting Principles, Spring 2017
ACCT 2010 - Financial Accounting Principles, Spring 2017
ACCT 4900 - Independent Research and Readings, Spring 2017
ACCT 2020 - Managerial Accounting Principles, Spring 2017
ACCT 2020 - Managerial Accounting Principles, Spring 2017
ACCT 6200 - Accounting for Complex and Multinational Businesses, Fall 2016
ACCT 2010 - Financial Accounting Principles, Fall 2016
ACCT 2020 - Managerial Accounting Principles, Fall 2016
ACCT 2010 - Financial Accounting Principles, Summer 2016
ACCT 2020 - Managerial Accounting Principles, Summer 2016
ACCT 6200 - Accounting for Complex and Multinational Businesses, Spring 2016
ACCT 2010 - Financial Accounting Principles, Spring 2016
ACCT 2010 - Financial Accounting Principles, Spring 2016
ACCT 6900 - Independent Reading and Research, Spring 2016
ACCT 4900 - Independent Research and Readings, Spring 2016
ACCT 2020 - Managerial Accounting Principles, Spring 2016
ACCT 2010 - Financial Accounting Principles, Fall 2015
ACCT 6900 - Independent Reading and Research, Fall 2015
ACCT 2020 - Managerial Accounting Principles, Fall 2015
ACCT 2010 - Financial Accounting Principles, Summer 2015
ACCT 4900 - Independent Research and Readings, Summer 2015
ACCT 2020 - Managerial Accounting Principles, Summer 2015
ACCT 6200 - Accounting for Complex and Multinational Businesses, Spring 2015
ACCT 2010 - Financial Accounting Principles, Spring 2015
ACCT 6900 - Independent Reading and Research, Spring 2015
ACCT 2020 - Managerial Accounting Principles, Spring 2015
ACCT 6200 - Accounting for Complex and Multinational Businesses, Fall 2014
ACCT 2010 - Financial Accounting Principles, Fall 2014
ACCT 6900 - Independent Reading and Research, Fall 2014
ACCT 4900 - Independent Research and Readings, Fall 2014
ACCT 2020 - Managerial Accounting Principles, Fall 2014
ACCT 2010 - Financial Accounting Principles, Summer 2014
ACCT 4900 - Independent Research and Readings, Summer 2014
ACCT 3110 - Intermediate Financial Accounting and Reporting I, Summer 2014
ACCT 2020 - Managerial Accounting Principles, Summer 2014
ACCT 2010 - Financial Accounting Principles, Spring 2014
ACCT 6900 - Independent Reading and Research, Spring 2014
ACCT 2020 - Managerial Accounting Principles, Spring 2014
ACCT 4200 - Advanced Accounting, Fall 2013
ACCT 2010 - Financial Accounting Principles, Fall 2013
ACCT 6900 - Independent Reading and Research, Fall 2013
ACCT 2020 - Managerial Accounting Principles, Fall 2013
ACCT 2010 - Financial Accounting Principles, Summer 2013
ACCT 2010 - Financial Accounting Principles, Summer 2013
ACCT 4900 - Independent Research and Readings, Summer 2013
ACCT 2020 - Managerial Accounting Principles, Summer 2013
ACCT 2020 - Managerial Accounting Principles, Summer 2013
ACCT 4200 - Advanced Accounting, Spring 2013
ACCT 2010 - Financial Accounting Principles, Spring 2013
ACCT 2010 - Financial Accounting Principles, Spring 2013
ACCT 2020 - Managerial Accounting Principles, Spring 2013
ACCT 4200 - Advanced Accounting, Fall 2012
ACCT 2010 - Financial Accounting Principles, Fall 2012
ACCT 2010 - Financial Accounting Principles, Fall 2012
ACCT 2020 - Managerial Accounting Principles, Fall 2012
ACCT 2020 - Managerial Accounting Principles, Fall 2012
ACCT 4200 - Advanced Accounting, Summer 2012
BUS 4250 - Advanced Internship, Summer 2012
ACCT 2010 - Financial Accounting Principles, Summer 2012
ACCT 2010 - Financial Accounting Principles, Summer 2012
BUS 2250 - Introductory Internship, Summer 2012
ACCT 2020 - Managerial Accounting Principles, Summer 2012
ACCT 4200 - Advanced Accounting, Spring 2012
BUS 4250 - Advanced Internship, Spring 2012
ACCT 2010 - Financial Accounting Principles, Spring 2012
ACCT 2010 - Financial Accounting Principles, Spring 2012
BUS 2250 - Introductory Internship, Spring 2012
ACCT 2020 - Managerial Accounting Principles, Spring 2012
ACCT 4200 - Advanced Accounting, Fall 2011
BUS 4250 - Advanced Internship, Fall 2011
ACCT 2010 - Financial Accounting Principles, Fall 2011
BUS 2250 - Introductory Internship, Fall 2011
BUS 2250 - Introductory Internship, Fall 2011
ACCT 2020 - Managerial Accounting Principles, Fall 2011
ACCT 2020 - Managerial Accounting Principles, Fall 2011
ACCT 4200 - Advanced Accounting, Summer 2011
ACCT 4200 - ADVANCED ACCOUNTING, Summer 2011
BUS 4250 - ADVANCED INTERNSHIP, Summer 2011
BUS 2250 - INTRO INTERNSHIP, Summer 2011
ACCT 4200 - ADVANCED ACCOUNTING, Spring 2011
BUS 4250 - ADVANCED INTERNSHIP, Spring 2011
BUS 2250 - INTRO INTERNSHIP, Spring 2011
ACCT 4200 - ADVANCED ACCOUNTING, Fall 2010
BUS 4250 - ADVANCED INTERNSHIP, Fall 2010
ACCT 4200 - ADVANCED ACCOUNTING, Summer 2010
BUS 4250 - ADVANCED INTERNSHIP, Summer 2010
BUS 4250 - ADVANCED INTERNSHIP, Summer 2010
BUS 2250 - INTRO INTERNSHIP, Summer 2010
ACCT 4200 - ADVANCED ACCOUNTING, Spring 2010
BUS 4250 - ADVANCED INTERNSHIP, Spring 2010
BUS 4250 - ADVANCED INTERNSHIP, Spring 2010
BUS 2250 - INTRO INTERNSHIP, Spring 2010
BUS 2250 - INTRO INTERNSHIP, Spring 2010
ACCT 4200 - ADVANCED ACCOUNTING, Fall 2009
ACCT 4900 - INDEP RESEARCH/READ, Summer 2009
ACCT 2010 - SURVEY OF ACCT I (H), Spring 2009
ACCT 6900 - INDEP READ/RESEARCH, Fall 2008
ACCT 4900 - INDEP RESEARCH/READ, Fall 2008