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Pre-requisite Courses

The following courses are pre-requisites for courses in the Professional Certificate in Accounting. Please consult the program course desciptions to determine which courses will be required prior to your enrollment.

You must provide official transcripts verifying that you have completed the required pre-requisite courses or their equivalent.

ACCT 301 - Intermediate Accounting I
In-depth discussions of accounting theory and practice. Examination of issues related to asset valuation and income determination based on generally accepted accounting princi­ples.

ACCT 302 - Intermediate Accounting II
In-depth study of financial accounting theory related to long-term liabilities, owners’ equity, and cash flows. A continu­ation of material covered in ACCT 301. May not be taken for credit by students who have received credit for ACCT 405.

ACCT 306 - Cost Accounting
Review of the cost measurement process and its role in management and control. Includes cost-volume-profit relation­ ships, budgeting, variance analysis, and cost systems for product, process, job and responsibility costing.

ACCT 307 - Tax Accounting
Introduction to federal tax concepts with emphasis on individual taxpayers; includes an overview of the statutory construction and methods for accessing tax information.

ACCT 308 - Accounting Information and Systems
Basic principles underlying the accounting process and
concepts necessary for the preparation of financial statements, both manually and electronically. Includes the design, integrity, and effectiveness of accounting information systems emphasizing the integration of financial information, internal control, and computer technology in decision making and operational support. Students will be exposed to a variety of accounting software applications. Three hours of lecture and two hours of labora­tory.

ACCT 407 - Advanced Tax Accounting
Federal income taxation of corporations and partnerships.

ACCT 416 - Auditing
A comprehensive examination of auditing theory, standards, and procedures used by CPAs, with integration of Generally Accepted Auditing Standards. The ethical and legal environ­ments of the independent auditor are also discussed.