Accounting Certificate - Post-Baccalaureate

UVA SCPS is no longer accepting applications for the Post-Bacc Accounting Certificate program. If you are interested in an accounting certificate, please see our new program: the Graduate Accounting Certificate program. If you have questions, please reach out to a recruitment coordinator, who can answer your questions!

Required Courses (6)

ACCT 3010 - Introductory Financial Accounting

Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities. The focus is on external reporting with core financial statements.

ACCT 5110 - Intermediate Accounting I

Provides an intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and underlying processes behind principles. Recommended prerequisite: ACCT 3010

ACCT 5120 - Intermediate Accounting II

Continuation of ACCT 5110. Provides an in-depth study of accounting for the equities of a firm's investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes, and shareholder's equity considerations. Recommended prerequisite: ACCT 5110

ACCT 5200 - Introduction to Accounting Information Systems

Explores how accounting information systems are designed and implemented to meet organizational accounting and decision-making needs. Analyze how capabilities and limitations inherent to current technology may shape organizational operations and strategy. Topics include firm value of AIS, block chain, artificial intelligence, mapping business processes, database design and queries, internal controls, mitigating information risks, and more. 

ACCT 5210 - Introductory Auditing

Examines auditing methodology through a study of auditing standards. Includes the nature of evidence, program planning, work papers, internal control evaluation, types of audit tests, and audit reports. Recommended prerequisite: ACCT 5120

ACCT 5450 - Introduction to Taxation

Analyzes basic federal income tax laws and their application to individuals, corporations, and other entities. Employs a study of scenarios and problems covering personal and business tax situations for tax avoidance results. Assigns several cases for which the student prepares illustrative tax returns. Recommended prerequisite: ACCT 3010

Elective Courses (Select 4)

ACCT 3020 - Introductory Managerial Accounting

Focuses on managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized. Recommended prerequisite: ACCT 3010

ACCT 5140 - Managerial and Cost Accounting

Addresses analysis of cost behavior and volume profit relationships, responsibility accounting and reporting flexible budgets, and the use of standard costs to guide and control performance. The focus is on internal reporting for managerial requirements. Recommended prerequisite: ACCT 3010

ACCT 5250 - Advanced Auditing

Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role in ensuring that publicly issued financial statements are fairly presented. Assigns complex auditing cases for which students form audit opinions with appropriate rationale and documentation. Recommended prerequisite: ACCT 5210

ACCT 5310 - Selected Topics in Advanced Accounting

Studies accounting and financial reporting for partnerships, business enterprise segments, home office/branch office, foreign transactions and translation, business combinations, and other inter-corporate investments and consolidated statements. Recommended prerequisite: ACCT 5120

ACCT 5330 - Accounting for Non-Business Organizations

Financial accounting for governmental and non-profit organizations at the state and local levels. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts. Recommended prerequisite: ACCT 5120

ACCT 5410 - Fraud Examination

Focuses on the principles and methodology of fraud detection and deterrence. Examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Recommended prerequisite: ACCT 5120

ACCT 5460 - Entity Tax Compliance and Planning

Analyzes the federal income tax laws and their application to corporations, shareholders, partnerships, partners, estates, and gift transactions. Recommended prerequisite: ACCT 5120

ACCT 5470 - Forensic Accounting

Analyzes the various forensic accounting techniques and investigative strategies used in forensic examinations; covers uses of accounting information systems in fraud detection, the nature of financial statement fraud, the framework for detecting fraudulent financial reporting, and the importance of internal controls in fraud prevention. Recommended prerequisite: ACCT 5110 and 5200

ACCT 5480 - Corporate Governance and Ethics

Provides in-depth understanding of corporate governance and ethics related to the public accounting profession. Explores different ethical decision-making models and apply formal corporate governance frameworks to resolve ethical conflicts as faced by accountants. Examines the challenges to ethical decision-making faced by internal accountants & auditors and learn to evaluate & resolve ethical conflict.

ACCT 5490 - Information Systems Assurance and Data Management

Provides essential knowledge needed to make sound strategic decisions related to investments in cybersecurity. Explores methods used to raise general security awareness, review current industry practices, and develop knowledge needed to adapt policies to protect and safeguard proprietary information. Recommended prerequisite: ACCT 5200

ACCT 5700 - Federal Accounting

Provides a comprehensive overview of accounting principles, terminology, concepts, and standards unique to federal accounting to include an analysis and discussion of the laws, regulations, rule-setting organizations, and policies leading to current day federal accounting and reporting practices. Recommended prerequisite:  ACCT 3010

ACCT 5710 - Business Law

Covers key legal areas for businesses relevant to the CPA Exam, such as the American legal system, Constitutional law, torts, contracts, sales, commercial paper, agency law, employment law, partnerships, corporations, hybrid entities, business regulation, property law, and bankruptcy law. Note: CPA exam candidates should verify with intended jurisdictions how it satisfies exam requirements.

The information contained on this web site is for informational purposes only. The Undergraduate Record and Graduate Record represent the official repository for academic program requirements.