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Accounting Specialist Certificate

Certificate Offered

Credits Required: 24

This certificate program is designed for those students who seek entry-level positions in the accounting field, or those already employed in the field who seek to enhance their skills. It is geared towards students who want to concentrate on accounting certification or prepare for the CPA exam.

NOTE: Second year courses are only offered as evening courses.

Curriculum - 1st Year

First Semester - 3 Credits

Code
Title
Credits
ACCT 110
Financial Accounting
3.00
The accounting cycle in various types of enterprises is examined. Included is the practical application of the principles learned. 3-0-3

Second Semester - 3 Credits

Code
Title
Credits
ACCT 111
Managerial Accounting
3.00
This course is a continuation of Accounting I with emphasis on the use of accounting data in decision making, cost accounting and statement analysis. Prerequisite: ACCT110 3-0-3

Curriculum - 2nd Year

Third Semester - 9 Credits

Code
Title
Credits
ACCT 200
Quickbooks (EVENING)
3.00
Quickbooks is used to model automated accounting systems and demonstrate their use in maintaining accounting information and improving decision making from both the business owner and accountant's perspective. The software will be used to create an appropriate chart of accounts, record all transcactions including payroll for a complete business cycle and customize standard reports for various types of enterprises. The use of information generated by the system to improve decision-making will be discussed.
ACCT 211
Intermediate Accounting I (EVENING)
3.00
This course will examine the relationship of the conceptual framework and generally accepted accounting principles to the preparation of financial statements and their use in decision-making. Analysis of asset accounts and the implication of account balances will be discussed in detail along with the reporting issues associated with the Balance Sheet presentation of assets. Prerequisite: ACCT211. 3-0-3
ACCT 215
Tax Accounting (EVENING)
3.00
Accounting principles of tax accounting are stressed including types of returns, includable and excludable income, expenses, deductions, inventory methods and depreciation. Prerequisite: ACCT111 3-0-3

Fourth Semester - 6 Credits

Code
Title
Credits
ACCT 212
Intermediate Accounting II (EVENING)
3.00
This course will examine the relationship of the conceptual framework and generally accepted accounting principles to the preparation of financial statements and their use in decision-making. Analysis of liability and equity accounts and the implication of account balances will be discussed in detail along with the reporting issues associated with the Balance Sheet presentation of liabilities and equity. Special consideration is given to revenue recognition issues, accounting changes and full disclosure requirements in the era of Sarbanes-Oxley.
ACCT 216
Cost Accounting I (EVENING)
3.00
Techniques and procedures used in cost determination; process and job order methods, standard costs and cost analysis and control are included in this course. Prerequisite: ACCT111 3-0-3

Fifth Semester (summer) - 3 Credits

Code
Title
Credits
ACCT 225
Auditing (EVENING)
3.00
Students study the nature of auditing, risk, ethics, internal controls, fraud and statistical sampling. Prerequisite ACCT211. 3-0-3