Advanced Certificate in Accounting
The certificate provides students with more advanced knowledge in key accounting areas such as financial accounting, analysis, taxation, and auditing. Such knowledge helps students meet their specific career and professional goals in the accounting, finance, and controllership areas. All courses are offered in 6 weeks terms unless otherwise noted.
Admissions Requirements
The Advanced Accounting Certificate (18 graduate credit hours) is designed for the student who has completed a bachelor’s degree in business (which includes 12 or more credit hours in accounting) and wants to bolster their educational experience with more advanced courses in accounting.
Admissions Requirements
The Advanced Accounting Certificate (18 graduate credit hours) is designed for the student who has completed a bachelor’s degree in business (which includes 12 or more credit hours in accounting) and wants to bolster their educational experience with more advanced courses in accounting.
Advanced Certificate in Accounting - Program Outline
| Code | Course Name | Credits |
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- Accounting concepts and principles are combined with accounting practices and methods in order to provide a comprehensive presentation of the discipline of financial accounting. Interpretation and use of financial statements is covered with a focus on the complementary relationships between the accrual and historical cost-based traditional financial statements, on the one hand, and the newer statement of cash flow on the other. Specific topics include: accounting for revenues, expenses, assets, liabilities, and owners’ equity; financial statements, and accrual income and framework for financial statement analysis. Prerequisite: MBA 503
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- Fundamentals of auditing principles and procedures under generally accepted auditing standards will be covered. Auditor’s reports, professional ethics and legal responsibilities, EDP considerations, statistical sampling, applications in auditing, the role of internal control in relation to the auditor and substantive audit procedures of assets, liabilities and equity capital will be reviewed. Communication of auditor findings to applicable parties will also be studied. Prerequisite: ACC 511
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- An analysis and evaluation of corporate financial statements as an aid to accountants, security analysis, lending officers and managers in making decisions based on financial data. Financial statements will be reviewed for fairness and completeness in reporting and revision will be made to financial statement data for analytical purposes. Communication of such analysis will be discussed. Prerequisite: ACC 511
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- A study of federal tax structure as it applies to the taxation of individuals and corporations. Property transactions are also covered in this course. The course will include elements of tax research, communication of tax strategies, ethics and the preparation of tax forms. A tax research project is required. Prerequisite: MBA 503
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- Business combinations and consolidated financial statements under the purchase method and the accounting for goodwill is the core of this course. Specialized topics include branch accounting, partnership and foreign currency translation. A research project is required. Prerequisite: ACC 511
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- This course focuses on how managers use corporate accounting information for making business decisions. Major topics include the use of financial statements and accounting information to determine profitability and financial performance, risk, differences in structure and business models, the relationship of cash flow statements to the balance sheet and income statements, the use of ratios to assess the quality of a company’s accounting information, and the use of internal operating metrics.