Courses | Post-Baccalaureate Accounting Certificate Online

Curriculum Details

48 total credits required

The online Post-Baccalaureate Accounting Certificate allows students without an accounting degree to qualify for the CPA exam and pursue a career as an accountant or CPA. The online Post-Baccalaureate Accounting Certificate requires 13 courses totaling 48 credit hours, and a program length of under 18 months. From intermediate and advanced accounting to not-for-profit accounting, cost accounting and forensic accounting, your coursework will prepare you for various types of accounting and taxation.

In addition to accounting studies, you will take courses in business finance, income tax, corporate tax, auditing and managerial finance. Because EOU’s business programs are accredited by the International Accreditation Council for Business Education (IACBE), you can be sure that your certificate program will effectively prepare you for today’s business careers. As a graduate of the certificate program, you will be prepared to sit for the CPA exam with both credit hours and content knowledge.

Transfer Information

EOU offers a generous transfer policy for course credits to make it even more affordable and accessible to learn. Students may transfer credits to the online Post-Baccalaureate Accounting Certificate, but at least 12 of the Certificate credits must be from EOU.

Required Courses

Credits

BA 313 Principles of Finance Credit Hours: 4

Introductory course in financial concepts focusing on analyzing the firm’s performance, understanding risk and return and conducting capital budgeting and business valuation. Prerequisites: ACCT 213, BA 303, ECON 202 and STAT 243. Student must have at least sophomore standing to register for this course.

ACCT 333 Taxation of Individuals Credit Hours: 3

A study of the federal income tax system as it relates to the taxation of the individual, including a survey of the historical development of the tax law, tax research techniques, technical tax provisions and tax planning.

ACCT 334 Taxation of Business Entities Credit Hours: 3

A study of the federal income tax system as it relates to corporations, partnerships, estates, and trusts. Throughout the study of the various technical tax provisions, tax research techniques are emphasized. Student must have at least sophomore standing to register for this course. Prerequisite: ACCT 333.

ACCT 383 Intermediate Accounting I Credit Hours: 4

A comprehensive study of generally accepted accounting principles and procedures underlying valuation, income measurement and the preparation of financial data. Must be taken in sequence. Student must have at least sophomore standing to register for this course. Prerequisite: ACCT 211.

ACCT 384 Intermediate Accounting II Credit Hours: 4

ACCT 385 Intermediate Accounting III Credit Hours: 4

ACCT 413 Managerial Finance Credit Hours: 4

Study and apply the concepts of long-term and short-term financing decision making in the context of large and small business. Examine the role of finance in the global economy. Prerequisite: BA 213, BA 303 or ACCT 303, ECON 202 and STAT 243.

ACCT 420 Gov & Non-Profit Accounting Credit Hours: 4

An in-depth examination of the principles, procedures and theory applicable to accounting for not-for-profit organizations. Types of organizations covered include state and local governments, hospitals, colleges, health-welfare and other non-profit organizations. Student must have at least junior standing to register for this course. Prerequisite: ACCT 211.

ACCT 421 Cost Management Credit Hours: 4

A study of the concepts, purposes and terminology underlying cost accounting. Topics include job-order costing and processing, cost-volume-profit relationships, standard costs, joint-product costs and by-product costs, capital budgeting, cost allocation and the planning, control and valuation of inventory. Relevant to preparation for the CMA and CPA examinations. Student must have at least junior standing to register for this course. Prerequisite: ACCT 213.

ACCT 424 Auditing & Assurance Services Credit Hours: 4

An introduction to auditing and the auditing profession.Topics include generally accepted auditing standards, generally accepted accounting procedures, the auditor’s opinion, the development and use of audit programs, professional responsibilities, and the acquisition and evaluation of audit evidence. Relevant to preparation for the auditing section of the CPA examination. Prerequisite: ACCT 385.

ACCT 428 Forensic Accounting & Fraud Examination Credit Hours: 4

This course will cover the principles and methodology of forensic accounting, fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, on-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. Upon completion of the course students will have an improved understanding of the techniques used to perpetrate fraudulent activity and the controls available to mitigate this behavior. Student must have at least junior standing to register for this course. Prerequisite: ACCT 424.

ACCT 498 Advanced Financial Accounting Credit Hours: 4

An in-depth examination of the principles, procedures and theory applicable to accounting for partnerships and corporate consolidations. Other topics include home and branch office accounting, business combinations and governmental accounting. Student must have at least junior standing to register for this course. Prerequisite: ACCT 385.

BA/ACCT Upper Division Business or Accounting Elective Credit Hours: 2-4

2-4 credits of any Business or Accounting upper division elective courses

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