Undergraduate Accounting Certificate
City University of Seattle’s Undergraduate Certificate is designed specifically for students interested in expanding their career opportunities in the field of accounting. The certificate is ideal if you’re a student with a degree in another area, but career aspirations in accounting. It’s designed to provide the courses needed to enter the job market as an accounting professional, as well as provide a firm foundation for several certification exams. CityU of Seattle’s accounting certificate includes the same courses as our Bachelor of Science in Accounting program, without all of the lower-division and core business classes. You’ll study financial accounting, taxation, cost accounting and audits in depth so you can use your new knowledge at work and on your certification exams.
You can earn your undergraduate accounting certificate online or in a mixed-mode program with some in-class and some online coursework. CityU’s flexible learning environment works well for people who want to tackle work and other responsibilities concurrently. Give our School of Management advisors a call and we can help create a schedule that works for you.
Your undergraduate accounting certificate from CityU will equip you with a whole new financial vernacular that can boost your job prospects in businesses both private and public. In addition to sitting for the Uniform Certified Public Accountant (CPA) or Certified Management Accountant (CMA) exams, many of our graduates go on to fill some of the following roles:
- accounts payable/receivable
- financial analyst
*As of July 1, 2011, the US Department of Education requires colleges to disclose specific information for any financial aid eligible program that “prepares students for gainful employment in a recognized occupation.” City University offers a number of undergraduate and graduate certificates that lead to gainful employment. Information for each certificate program for the latest reporting year is available here.
AC 301 Intermediate Accounting I (5)
This course provides an in-depth examination of the theory and practice of financial accounting, including the accounting environment and underlying conceptual framework. Students will learn about Generally Accepted Accounting Principles (GAAP) and the application of those principles in the preparation of financial information. This course includes a detailed study of the four major financial statements, cash, receivables, inventories, and applications of time value of money concepts. Prerequisites: AC 215 or the equivalent.
AC 302 Intermediate Accounting II (5)
This course is the second of three intermediate accounting courses and continues the in-depth examination of the theory and practice of financial accounting. This course concentrates on the accounting for non-current assets, current and long-term liabilities, contributed capital, retained earnings, temporary and long-term investments, and Earnings Per Share (EPS) calculations. Students will learn to account for these items through researching and applying Generally Accepted Accounting Principles (GAAP). Prerequisites: AC 301.
AC 303 Intermediate Accounting III (5)
AC 303 includes the in-depth examination of theory and practice of financial accounting. This course concentrates on the preparation and analysis of the statement of cash flows; financial statement analysis; treatment of accounting changes and error analysis; disclosure requirements; revenue recognition; accounting for income taxes, leases, pensions, and post-requirement benefits. Intermediate Accounting III focuses on the accounting principles and concepts governing the reporting of these items according to Generally Accepted Accounting Principles (GAAP). Prerequisites: AC 302.
AC 312 Management Accounting (5)
This course focuses on the production of financial information to support a company's internal managers and influence related economic decisions. Students will learn to create information and organize reports that will aid in the competent planning and control of business operations. Emphasis is placed on the investigation of different methods of product costing, cost behaviors, budgeting, and pricing and how this information affects company operations, product mix, planning, and direction. A basic understanding of statistics and quantitative methods is recommended but not required. Prerequisites: AC 302.
AC 405 Advanced Accounting (5)
This course will take the student through an in-depth study of financial accounting and accounting research. Emphasis is placed on the preparation and analysis of consolidated financial statements using various methods, accounting for minority ownership and equity investments including the treatment of goodwill, disaggregation of financial reports into operating segment information, restatement of foreign currency transactions and translation of financial statements to reflect international monetary differences, partnership admission, dissolution, and liquidation, and accounting for state and local governments. This course also includes a brief overview of private not-for-profit organizations. Students will learn the concepts and techniques underlying the seven technical areas of accounting. Prerequisites: AC 303.
AC 411 Auditing (5)
This course focuses on the methodology for examining public company financial statements in an attest function engagement according to generally accepted auditing standards. The course covers audit planning, risk assessment, tests of internal controls, substantive testing of transactions, audit opinions and report writing, ethics and the legal liability of the independent auditor. Students will learn to apply the concepts and techniques underlying the auditing profession that are essential to the competent performance of a professional audit. Prerequisites: AC 303.
AC 412 Business Law for Accountants (5)
This course is a survey of the concepts and principles affecting business organizations and commercial transactions, contracts, and agency and employment relationships. Emphasis is given to the Uniform Commercial Code's provisions regarding sales, commercial paper and transactions involving security interests. The course also covers employment law, personal property, bankruptcy, estates and trusts, and environmental regulation. The course focuses on areas tested on the CPA examination.
AC 420 Federal Income Tax Concepts (5)
This course provides an overview of federal taxation principles, application, and research. The course focuses on federal tax law, income tax liability calculation, the tax effects of property transactions, income, deductions, and payments. Students will learn to recognize, differentiate, and analyze federal tax issues and to present tax-planning options to decision-makers. Prerequisites: AC 215, AC 301 or other college course in financial accounting.
AC 430 Business Ethics for Accountants (5)
Business Ethics for Accountants provides the ethical framework for success as an accountant in the increasingly complex global business environment where ethical issues have negatively impacted many executives and companies. Emphasis is placed on ethical tragedies and trends affecting accountants, identifying frameworks for ethical decision making, examining the role and ethical expectations of the accountant, considering major ethical challenges faced by accountants, and analyzing ethical governance and accountability as a means to prevent fraud. Students will learn how ethics have become a critical success factor for business, how ethical behavior and decision making can be improved, and how special problems facing accountants can be managed.