Undergraduate Accounting Certificate
REQUIRED CREDITS: 45
LOCATIONS and START DATES: Online: Fall, Winter, Spring, Summer
Is the Accounting certificate program for me?If you want to explore a career in accounting or want to refresh your skills within the industry, this program is a great way to go. It also can be a great stepping stone to an undergraduate degree program if you haven't yet earned your bachelor's degree. At City University of Seattle, you can earn your undergraduate Accounting certificate online or in mixed mode - a combination of online and in-person classes. If you decide to earn your certificate online, you still have access to all CityU's great resources on "Blackboard" - our virtual classroom. Use this program to log in to get assignments, discuss topics with your classmates, collaborate on projects and check your grades. Basically, everything you do in class but without the commute. With online education, you can advance your career without taking time away from your responsibilities.
What will I learn in the Accounting certificate program?In CityU's Accounting certificate program, you'll study financial accounting, taxation, cost accounting and audits - all in-depth coverage to get ready for the Certified Public Accountant (CPA) or Certified Management Accountant (CMA) exams. (Be sure to check with your state Board of Accountancy for specific requirements.)
What can I do with my Accounting certificate?Accountants are not only in demand but the skills learned in this program offer versatility in employment. Our certificate program equips you with skills that can be used in almost any area of business, public or private.
How to get started:
Content Area (45)
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 the 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.
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 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.
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.
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.
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.
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.
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.
Business Ethics for Accountants provides the ethical framework for success as an accountant in the increasingly complex global business environment where ethical issues have destroyed 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. Prerequisites: AC 303 Intermediate Accounting III.