Accounting Certificate Requirements

Graduate Certificate in Accounting

Coursework (6 Classes / 18 Credit Hours)

ACCT 5326: Intermediate Financial Accounting II
ACCT 5330: Introduction to Taxation
ACCT 5350: Accounting Information Systems
ACCT 5360: Auditing
ACCT 6330: Financial Statement Analysis
ACCT 6340: Corporate Tax or ACCT: 7340 Advanced Accounting

Accounting Course Descriptions

ACCT 5326: Intermediate Financial Accounting II

This course is a continuation of Intermediate Financial Accounting I. Covers selected accounting items with an emphasis on the topics of interest in corporate financial reporting including investments, leases, pensions, deferred taxes, stockholders equity and earnings per share. Prerequisite: ACCT 5325 or equivalent.

ACCT 5330: Introduction to Taxation

Focuses on the basic theories and practices of individual income taxation. Involves hands-on experience in preparing individual tax returns and research projects. Prerequisite: ACCT 5323 or ACCT 6300.

ACCT 5350: Accounting Information Systems

Studies the manual and automated records, documents, procedures, and controls used in accounting systems. Emphasis is on the use of technology in financial accounting, decision-making, and auditing. Prerequisite: ACCT 5323 or ACCT 6300.

ACCT 5360: Auditing

Focuses on an audit of financial statements used for external reporting. Topics also covered include professional ethics, internal and operational auditing, assurance services, attestation services, GAAS and the Fundamental Principles, financial statement assertions, business cycles, COSO, current business events, and Sarbanes-Oxley issues. Prerequisite: ACCT 5326.

ACCT 6330: Financial Statement Analysis

Focuses on the analysis of statements including shareholders’ equity, income, balance sheet, and cash flow. Topics include the analysis of financing and investing activities, profitability, growth, and economic value. Prerequisites: FINA 6305 or ACCT 5325.

ACCT 6340: Entity Taxation

Encompasses the study of federal income tax laws for corporations, partnerships, gifts, estates, and trusts. Topics include a detailed examination of corporate and partnership formation, income taxation, and income distribution from a variety of taxable entities. Prerequisite: ACCT 5330.

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