Accounting Undergraduate Certificate
School of Business and Technology
Learners in this undergraduate certificate gain a basic knowledge of
accounting theories, concepts, and principles; acquire and apply
various methods used to ethically maintain accurate and up-to-date
financial records; and practice an understanding of a wide array of
accounting-related topics, including budgeting, taxation, financial
and investment planning, and financial statement and internal control
auditing. This undergraduate certificate is not designed to prepare
learners for a CPA exam.
Eight Required Courses
45 quarter credits
BUS3061 |
Fundamentals of Accounting
This course is an introduction to the accounting function in modern
business organizations. Learners define accounting terminology and
explore its application to accounting principles. Learners also
applyaccounting cycle strategies to business financial events and
prepare financial statements from accounting system data.
Learners who have received credit for BUS3060 may not take BUS3061.
| 3 quarter credits |
---|---|---|
BUS4060 * |
Financial Accounting Principles
This course focuses on financial accounting principles and ways
accounting information is used to assess an organization’s financial
performance. Learners evaluate the relationship between business
events and accounting systems and analyze an organization’s financial
structure.
Prerequisite(s): BUS3060 or BUS3061.
| 6 quarter credits |
BUS4061 * |
Managerial Accounting Principles
In this course, learners identify the role of accounting as it
relates to managing an organization, then analyze accounting systems
and financial statements. Learners also apply sound budgeting and time
value of money principles from a managerial perspective.
Prerequisite(s): BUS4060.
| 6 quarter credits |
BUS4062 * |
Intermediate Financial Accounting Topics and Trends
Learners in this course develop and exercise a working knowledge of
financial accounting theory and practice using Generally Accepted
Accounting Principles (GAAP) and Financial Accounting Standards Board
(FASB) pronouncements. Learners acquire financial reporting skills and
apply financial statement conceptual frameworks to prepare financial
statements.
Prerequisite(s): BUS4060.
| 6 quarter credits |
BUS4063 * |
Advanced Financial Accounting Topics and Trends
In this course, learners analyze and apply advanced financial
accounting concepts and consolidated financial statement information.
Learners also evaluate the influence of global money markets and
demonstrate knowledge of partnership and corporate accounting issues
and governmental entities.
Prerequisite(s): BUS4062.
| 6 quarter credits |
BUS4064 * |
Cost Accounting for Planning and Control
This course emphasizes the role of cost and managerial accounting in
the planning, control, and performance evaluation of business
organizations. Learners examine the theory and practice of business
control and identify strategic aspects within business decision
cycles.
Prerequisite(s): BUS4061.
| 6 quarter credits |
BUS4065 * |
Income Tax Concepts and Strategies
In this course, learners build and strengthen their knowledge of
fundamental concepts of individual, partnership, and corporate income
taxation and tax-related transactions. Learners examine events that
affect tax decisions, apply tax guidelines, and analyze tax forms.
Prerequisite(s): BUS4060.
| 6 quarter credits |
BUS4068 * |
Contemporary Auditing Using Investigative Accounting Practices
In this course, learners analyze the various types of financial and
forensic audits, and the environment surrounding financial and
forensic auditing. Learners also assess the background, practice and
methods of conducting an audit, and ancillary services offered during
an examination. Finally, learners use previously acquired accounting
knowledge and investigative skills to render opinions and answer
financial questions.
Prerequisite(s): BUS4063.
| 6 quarter credits |
Total
45 quarter credits
* Denotes courses that have
prerequisite(s). Refer to the descriptions for further details.