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Home > Academics > School of Business > Graduate Degree Programs > Certificate Programs (online only) >

Accounting

The need for accountants with CPA licenses is well known. Corporations and individuals alike are looking for the shortest route to satisfy the requirements to sit for the CPA exam. The graduate certificate in accounting will help graduates to:

  • Meet the requirement to sit for the CPA examination in those states where 150 hours is still required, without having to complete a master’s degree in accounting;
  • Satisfy the need for those who have already passed the CPA examination and require 150 hours to become licensed;
  • Gain employment, as many employers in the accounting profession prefer graduates who are CPA eligible;
  • Gain knowledge and skills in the accounting areas that are generally not covered at the undergraduate level;
  • Study at their own convenience, as courses are offered online.

Program ComponentsCredit Hours
ACC 504Fund Accounting for Government and Not-For-Profit Accounting(3)
Prerequisites: Undergraduate courses in Principles of Accounting I and II;
A study of financial and management accounting principles as they apply to governments and not for-profit organizations and health care organizations. Also, an overview of the characteristics of generally accepted government auditing standards and the single audit.
ACC 505Fraud Examination(3)
Prerequisites: Undergraduate courses in Principles of Accounting I and II ;
Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Emphasis will be on fraudulent financial reporting, litigation support, and investigative auditing. Students will work through cases, developing investigative strategies and seeking to prove how fraud was committed.
ACC 532Advanced Cost Accounting(3)
Prerequisites: Undergraduate course in Cost Accounting;
Emphasis is placed on measurements for decision making and strategic planning, including cost analysis, capital budgeting, activity-based costing, and other advanced cost accounting and managerial decision topics.
ACC 538Law and the Accountant(3)
Prerequisites: Undergraduate course in business law;
The purpose of the course is to provide the accountant and aspiring accountant a general understanding of U.S. jurisprudence and the application of U.S. law to the business sector. The course content was developed in consultation with members of the accounting profession, and it focuses on matters pertinent to the practitioner. It takes as a "given" the fact that most accountants will spend their professional time working with or for various types of business organizations, most often corporations.
ACC 540Accounting Theory(3)
Prerequisites: Undergraduate courses in Intermediate Accounting I and II;
This course addresses the development of accounting theory, the conceptual framework, and international accounting. It also addresses topics in financial accounting theory including, but not limited to, the concept of income, the income statement, the balance sheet and the statement of cash flows, equity, and financial reporting disclosure requirements.
ACC 549Using Financial Accounting Information(3)
Prerequisites: Undergraduate courses in Intermediate Accounting I and II;
A study of financial statement analysis using accounting principles, measurement, and reporting practices. Also included are insights into income determination and methods for evaluating the firm through the balance sheet, income statement, statement of cash flows, and statement of changes in stockholders' equity.
Total Credits18