Accounting Certificate

Introduction to the structure of accounting through an understanding of the accounting cycle, asset, liability and equity accounts. Develop the ability to prepare and understand basic financial statements.

4 credits

This course builds on ACC-2101 with further study of reporting and analysis of financial statements and understanding accounting for various business forms. The student will be exposed to managerial accounting, including job and process costing, cost-volume-profit analysis, operational expense and capital budgeting, and decision-making methods including time value of money.

4 credits | prerequisite: ACC-2101

This first course in financial accounting focuses on the concepts relating to accounting for assets, short-term and long-term investments, inventory, property, plant, equipment, and intangibles. The course discusses the communication of financial information by means of an analysis of the balance sheet and income statement.

4 credits | prerequisites: ACC-2101, ACC-2102

 This second course in financial accounting continues the in-depth analysis of the measurement and reporting requirements necessary for the preparation of the balance sheet, income statement, and statement of cash flows. The effect of accounting for incomes taxes, pensions, leases, and accounting changes on financial statements are examined. Earnings per share, segmental information, and analytical review of financial statements are also covered. 

4 credits | prerequisites: ACC-2101, 2102, ACC-3301

This intensive course examines specialized areas such as partnerships, joint ventures, branches, consolidated statements, segment reporting interim statements, multinational companies, bankruptcy and reorganizations, government entities, not for profit entities, and estates and trusts.

4 credits | prerequisites: ACC-3301

This course studies cost accumulated techniques for manufacturing and non-manufacturing companies. The emphasis is cost concepts and procedures, use of cost information for decision making, cost systems and system design, and cost analysis. 

4 credits | prerequisite ACC-2102

Ethics, theory practice and diversified techniques of public auditing are integrated through class discussion, professional publications, and CPA exam auditing questions. Topics include current development, independent auditors' report and its relationship to auditing standards and accounting principles, the importance of independence and other aspects of the code of professional ethics, legal liability as it relates to issuing opinions, internal controls, types of evidence, the auditing environment and auditing objectives.

4 credits | prerequisites: ACC-2102, ACC-3301, and ACC-4201

This course will provide the student with the basic concepts of tax law as applied to individuals and business entities. The student will be exposed to how tax laws are developed and the structure of our court system, and the ethics of tax practice.

4 credits | prerequisite: 2102.