David C. Smith


Associate Professor
Economics and Business
Old Main
228
Campus Mailbox: 150
 (724) 946-7161



Spring 2014 Office Hours:
M W F
2:00 - 4:00pm 
T R
2:00 - 4:00pm 
(Other times by appointment)

Spring 2014 Class Schedule:
M W F
10:30am          Acc 202 3 - OM 210
12:50pm          Acc 320 -  OM 210
T R
9:20am            Acc 306 OM 210
 

About Me


Welcome to my profile page.  I have been with Westminster since 2004 and currently serve as Associate Professor of Accounting in the Department of Economics and Business.  My specialties are introductory accounting, intermediate accounting, taxation and accounting software.

I believe in learning through practice and problem solving.  This is how I structure my classes, and this is how my students are evaluated.  Business does not hire graduates who can memorize facts and spit them back.  They hire graduates who can analyze situations, gather the relevant data and solve their problems.  In order for students to pass my classes, they will need to demonstrate that they can take a set of facts encountered by a business, identify the problem created by those facts, develop the proper solution through a correct analysis of the appropriate facts, and clearly communicate that resolution.  This will best prepare our students for professional life. 

A quote from a 2007 graduate for whom I recently wrote a graduate school recommendation:  "Looking back I can truly appreciate your teaching methods and how they relate to what is required of me in my career.  Learning to problem solve instead just recalling facts is essential."

To this end, I have developed a game that is played in my introductory accounting class.  It utilizes the board game of Monopoly®.  In this game, student-players keep a full set of accounting records to support the business activity that takes place during the game.  I modified some of the rules, and added a few others to include additional accounting issues such as depreciation and interest.  But much of the game stays the same.  The magic of the game is that, as students play, they thrive on the excitement and competition of the game.  Their accounting takes place as background to their business actions and decisions.  They are learning through repetition in real life situations... and having fun doing it!

At Westminster, I also serve as faculty advisor for Enactus (fornerly known as Students in Free Enterprise, or SIFE), the Ski and Snowboard Club and Sigma Kappa Sorority.  During my time at Westminster, our Enactus team won its Regional Competition three years in a row, allowing it to compete at the National Competition.

Prior to teaching at Westminster College, I taught at Washington and Jefferson College in Washington, PA for three years and at Carlow College in their adult education program.

My undergraduate degree is in Accounting, and was received from Bucknell University in 1977.  I followed up that with a Masters in Taxation from Robert Morris College (now University) in 1984 and a Masters in Business Administration from the University of Pittsburgh in 2001.

I am a Certified Public Accounting, licensed in the Commonwealth of Pennsylvania since 1979.  I have also operated my own tax, finance and investment consulting business since 1999.