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Accounting Specialist Certificate

Certificate Offered

Credits Required: 24 (2016-2017 Academic Year)

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 preparation for the CPA exam.

Please note that second year Accounting courses (ACCT200, ACCT211, 212, 215, 216, 225) are only offered as evening courses.

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Curriculum - 1st Year

First Semester - 3 Credits

CodeTitleCredits
ACCT 110Financial Accounting 3.00

Second Semester - 3 Credits

CodeTitleCredits
ACCT 111Managerial Accounting 3.00

Curriculum - 2nd Year

Third Semester - 9 Credits

CodeTitleCredits
ACCT 200Quickbooks (EVENING)3.00
ACCT 211Intermediate Accounting I (EVENING)3.00
ACCT 215Tax Accounting (EVENING)3.00

Fourth Semester - 6 Credits

CodeTitleCredits
ACCT 212Intermediate Accounting II (EVENING)3.00
ACCT 216Cost Accounting (EVENING)3.00

Fifth Semester (summer) - 3 Credits

CodeTitleCredits
ACCT 225Auditing (EVENING)3.00

Course Descriptions

ACCT 110 - Financial Accounting

The accounting cycle in various types of enterprises is examined. Included is the practical application of the principles learned. 3-0-3

ACCT 111 - Managerial Accounting

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

ACCT 200 - Quickbooks

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. 3-0-3

ACCT 211 - Intermediate Accounting I

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: ACCT111. 3-0-3

ACCT 215 - Tax Accounting

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

ACCT 212 - Intermediate Accounting II

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. Pre-Requisite: ACCT211. 3-0-3

ACCT 216 - Cost Accounting

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

ACCT 225 - Auditing

Students study the nature of auditing, risk, ethics, internal controls, fraud and statistical sampling. Prerequisites: ACCT110, ACCT111 and ACCT211. 3-0-3