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Professional Certificate in Accounting

Professional Certificate in Accounting

Course schedule subject to change

In-Person

Online

H Hybrid

Required (32 units)
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Winter

Spring

Summer

Fall

Accounting for Governmental and Nonprofit Organizations I

An introduction to the characteristics of governmental and nonprofit accounting emphasizing the various fund types and account groups. Includes a review and evaluation of presently recommended accounting and financial reporting procedures for state and local governmental units. Covers both the theoretical and practical aspects of governmental and nonprofit accounting.

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4 units

Auditing: Financial

Provides an examination of auditing theory, principles and practices as they apply to financial accounting, including governmental audit principles. Students explore common audit requirements and reporting standards, preparing for an audit, the purpose and use of audit results, documentation, establishing and maintaining internal controls, use of statistical methods in audits, objective and subjective audit criteria, ethics, legal requirements and standards for warehousing and securing data.

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4 units

Cost Accounting

Theory and practices of cost accounting and control with special attention given to cost accounting in the manufacturing supply chain and service industries. Also examined are common procedures used for standard costing and analysis, cost accounting systems and controls, profit analysis, and budget preparation.

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4 units

Financial Reporting

Intermediate-level exploration of financial accounting theory, principles and practices. Topics include interpretation, use, processing and presentation of principal accounting statements and generally accepted accounting principles (GAAP). Other topics include valuation, recording, presentation and control of cash, receivables, inventories and liabilities.

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4 units

Financial Statement Analysis

Covers the use of financial statements for analyzing investments, company portfolios and making strategic business decisions. Topics include analyzing cash flow, pro forma, ratios, balance sheets and income statements. Participants learn how to identify trends and forecast future performance. Discussion also focuses on use of financial statements in management decision-making and strategic planning, and on legal and ethical requirements defined by the Sarbanes-Oxley Act.

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4 units

Managerial Accounting

Introduction to theory, principles and practices of managerial accounting, including the use of accounting information to plan and control and to provide strategic guidance for decision-making in the firm. The class examines different managerial accounting systems and their uses to solve problems and develop corporate strategies. Includes case studies of the application of analytical decision-making strategies and an exploration of ethics involved in accounting and managerial decision-making.

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4 units

Principles of Accounting

An introduction to accounting theory, principles and practice, covering the uses, communication and processing of accounting information, as well as the recording, analyzing and summarizing procedures used in preparing balance sheets and income statements. Other topics include accounting for purchases and sales, receivables and payables, cash and inventories, plant and equipment, depreciation and natural resources, intangible assets and payrolls. Sole proprietorships and partnerships also are examined.

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4 units

H

Tax Planning

Surveys income tax planning opportunities, issues and potential problems. Focus is on the relationship between common income tax rules/regulations and the planning techniques applicable to individuals, tax shelters and corporations. Topics include income, deductions, rates and credits; sales and exchanges; real estate; tax shelters; small corporations and tax planning for the individual shareholders and employees; partnerships and sub chapter S corporations; retirement plans; and overall coordination of the various planning techniques.

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4 units

Elective (4 units)
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Winter

Spring

Summer

Fall

IRS Enrolled Agent Examination Review

This course is designed for tax professionals wishing to pursue the Enrolled Agent designation. As an Enrolled Agent, tax professionals may represent clients to the IRS. This represents a significant opportunity for anyone who is currently in the tax field and wishes to increase their professional standing within the community and raise their earning potential. The course provides a comprehensive review and discussion of past EA exams as well as a prospective of the roles and responsibilities of an EA. Topics include: filing requirements; gross income; gains and losses; deductions; depreciation and losses; and individual, partnership and corporate income tax. The program also provides continuing education credit for accountants, attorneys and tax preparers.

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4 units

Internal Auditing: Operational and Management

Participants explore internal audit procedures, including internal controls, managing the audit process, working papers, procedures, sampling, evidence, and business process mapping. Topics include major areas of operational audits, including production, marketing, finances, purchasing, information technology, personnel and inventories. Also discussed are fraud detection, management audits and establishing ongoing internal controls.

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4 units

QuickBooks: Accounting and Finance Application for Business

This course provides participants with a comprehensive overview of QuickBooks, a leading accounting and finance software package for small organizations and home-based businesses. The course includes an introduction to basic accounting and finance principles and common bookkeeping practices. Participants also explore navigation, creation and maintenance of various forms and reports within QuickBooks.

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2 units

Taxation -- Partnerships

This class examines aspects of partnerships from formation to liquidation. Normal operations as well as unique areas such as capital accounts, distribution of property and transfer of a partnership interest are covered. Tax advantages and problems of partnership entities are also discussed.

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4 units

Fraud and Ethics in Accounting

An in-depth course that provides both examination and analysis of accounting fraud, and explores ethical practices as they apply to real-world companies. Gain an understanding of the most common and frequently used methods of accounting fraud, and how they may be used to misstate a company’s financial position. Learn how fraud has caused great institutional and economic problems, which led the government to enact strict transparent policies through the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Act of 2010. Analyze the ethical dilemmas of fraudulent organizations, and explore how executives justified their unethical behavior. Learn to identify the elements of accounting fraud; recognize the pervasiveness of accounting fraud; understand and explain the frequently used methods of accounting fraud; discuss the largest corporations to commit accounting fraud in the past 20 years; explain the main elements of Sarbanes-Oxley reform; identify and describe the three major normative ethical theories; and apply the American Accounting Association Ethical Decision-Making Model to organizational dilemmas.

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4 units

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