Program Requirements
Upon completion of this certificate program, you will be prepared to combine financial and business theory with the practice of financial, tax, managerial, and cost accounting in order to make a positive impact at your organization.
Required Semester Hours: 10
Required Courses:
The five classes below are required for the certificate in accounting.
Financial accounting develops the ability to read and analyze a corporate financial statement. The course is oriented toward the user of financial accounting data and emphasizes the reconstruction of economic events from published accounting reports. It presents the accounting model, reviews accounting standards used for financial reporting, and considers their impact on managerial decisions. The role of accounting in planning, decision making, control, and performance evaluation is the managerial focus of this course. An examination of the ethical issues encountered when making accounting decisions is undertaken throughout the course. An online test of competency in financial accounting will be required as a part of the course.
Managerial accounting takes an internal decision-oriented approach and examines the information requirements of various techniques and planning models. The course emphasizes the solution of particular types of problems and the structural evolution of costing systems for management planning and control. It covers accounting data used by managers for several purposes: product cost and income determination, routine short-run decision making, fundamental policy formation, and control of various activities of the organization. Stress is placed on the design of accounting systems aimed at encouraging ethical behavior consistent with top-management goals.
A study of the theory and practice of cost accounting. The course will focus on job cost and unit cost accounting; job order and standard costing systems; variance analysis; direct and indirect costs; and budgeting.
Continuation of a study of the theory and practice of cost accounting. The course will focus on process costing systems; problems with cost accumulation and cost allocation; capital budgeting and cost analysis.
A study of tax decisions related to various business organizations, specifically Sub Chapter C and Sub Chapter S corporations. Additionally, the course addresses tax issues for partnerships, estates, and trusts.
For full course descriptions view our academic catalog.
Review our semester schedules to see current offerings, including online and on-campus classes.