Accounting Certificate Courses

This 30-credit undergraduate/post-baccalaureate accounting certificate includes courses that are both required and recommended as preparation to sit for the Certified Public Accounting (CPA) exam and is also beneficial to anyone who wants to become more knowledgeable in accounting.

For all cross-listed courses, the first course number refers to the undergraduate accounting certificate and the second course number refers to the post-baccalaureate accounting certificate. For example, in ACCT 2010/3010, undergraduate accounting students should select ACCT 2010 and post-bac students should select ACCT 3010.

Blue Background
Required Courses (6)

ACCT 2010/3010 Introductory Accounting I
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.

ACCT 2020/3020 Introductory Accounting II
Continuation of ACCT 2010/3010. Approximately one third of the course deals with additional financial accounting topics, emphasizing 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. Prerequisite: ACCT 2010/3010

ACCT 3110/5110  Intermediate Accounting I
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. Prerequisite: ACCT 2020/3020

ACCT 3120/5120  Intermediate Accounting II
Continuation of ACCT 3110/5110, emphasizing 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. Prerequisite: ACCT 3110/5110

ACCT 3140/5140 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. Prerequisite: ACCT 2020/3020

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. Prerequisite: ACCT 3120/5120

Elective Courses (Select 4)

ACCT 4450/5450 Federal Taxation I
An analysis of the federal income tax law and its application to individuals. A study is made of problems covering personal and business tax situations. Several cases are assigned for which the student prepares illustrative tax returns. Prerequisite: ACCT 2020/3020 or instructor permission

ACCT 4700/5700 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 and policies leading to current day federal accounting and reporting practices. The course introduces the Federal Accounting Standard Advisory Board (FASAB) and the Office of Management and Budget (OMB) as the rule-setting organizations of federal accounting, and introduces the U.S. Government Standard General Ledger as the basic foundation. Prerequisite:  ACCT 2020/3020 Introductory Accounting II

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. 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. Prerequisite: ACCT 3120/5120

ACCT 5330  Accounting for Non-Business Organizations
Financial accounting for governmental and non-profit organizations. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts. Prerequisite: ACCT 3120/5120

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. Prerequisite: ACCT 3120/5120

ACCT 5460 Federal Taxation II
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions. Prerequisite: ACCT 4450/5450

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 as well as the framework for detecting fraudulent financial reporting, and the importance of internal controls in fraud prevention. Prerequisite: ACCT 3120/5120

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 – Cybersecurity for Accounting 
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.

ACCT 5710 – Business Law
Covers key areas of law that affect businesses. Topics include introduction to the American legal system, constitutional law, torts, contracts, sales, commercial paper, agency law, and employment law. ACCT 5710 Business Law (accepted toward the business requirement to sit for the CPA Exam).

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.


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

Blue Background