Certificate Program in Accounting

This program provides you with a comprehensive understanding of the principles and practices of accounting and financial reporting. We also offer a Professional Accounting Certificate Program for those who want to prepare to take the CPA examination.

U.S. firms lost 7 percent of annual revenues, or more than $994 billion, in 2007 due to fiscal mismanagement. A recent report by the Bureau of Labor Statistics indicates the accounting field will grow an estimated 22 percent by the year 2018.

Increase your ability as a managerial accountant by acquiring the knowledge to conduct financial analyses. Improve your knowledge of fiscal processes and acquire concrete, financial management skills. Learn about the most recent changes in accounting law and gain insight into how to establish ethical accounting standards.

Gain practical knowledge that matters

• Learn to prepare, interpret and present financial statements.
• Understand methods to analyze and interpret data.
• Learn accounting principles to develop, manage and expand business.
• Complete an introductory CPA foundation if you are a candidate.
• For information regarding CPA credential requirements, contact the California State Board of Accountancy

Designed for professionals like you

This program is for those wanting to understand current accounting principles and practices, or who need to meet financial accountability standards. Bookkeepers and accounting clerks who want to advance to a higher professional level as well as business and franchise owners who want to strengthen their business practices benefit. Accountants and others who want to acquire specific knowledge of accounting best practices, and public sector staff, nonprofit employees and board members of nonprofits gain the expertise to improve their bottom lines.

Certificate requirements

Courses may be taken individually or as part of a certificate program. Participants will be awarded a certificate in Accounting upon the successful completion of 16 required units and seven (7) to eight (8) elective units of designated course work. Courses are typically offered in the evenings and on some weekends. It is possible to complete the program in one year.

Tuition for the entire Accounting Certificate Program is $4,650 to $4,950, depending on when you enroll. The certificate application fee ($45), textbooks and parking are not included in the tuition fee.

Many of the accounting courses count toward the educational requirements to sit for the CPA exam or fulfill continuing education CMA requirements. For more information about the CPA license, visit www.dca.ca.gov/cba/.

Quarterly schedule of courses

		UNITS	F	W	SP	SU
REQUIRED COURSES	Principles of Financial Accounting	4
	Principles of Managerial Accounting	4
	Financial Statement Analysis	4
	Intermediate Accounting - Part One	4
ELECTIVE COURSES	Intermediate Accounting - Part Two	4
	Auditing	4
	Accounting for Governmental and Nonprofit Organizations	4
	Forensic Accounting	4
	Tax Research and Advocacy	4
	Individual Income Taxation	4
	Taxation of Business Entities	4
	F=Fall W=Winter SP=Spring SU=Summer; Schedules subject to change Classroom format Online Learning format

Required Courses

Principles of Financial Accounting

4 quarter units academic credit, X407.4. 40 CPE CEUs

Examine accounting theory, principles and practice. Learn about accrual account concepts, transaction analysis, and recording and processing (journals and ledgers) methods. Gain an in-depth understanding of the preparation and analysis of financial statements (income statements, balance sheets and cash-flow statements); sales and cost of sales; inventory valuation; depreciation of operational assets; accounting for investments; and liability and present value concepts.

Sections of this course open for enrollment:

• Principles of Financial Accounting    starts April 4

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Principles of Managerial Accounting

4 quarter units academic credit, X407.6. 40 CPE Hours

Organizations depend on managerial accountants to provide them with the information to direct and control their operations. Learn what kinds of financial information are needed within an organization, where this information can be obtained, and how managers use this information to plan, control and make decisions. 

Explore the concepts, theory and practice of the cost-control function of management with regard to planning operations, controlling activities and making decisions. Focus on the internal use of data as opposed to external reporting. Examine cost behavior and forecasting, capital budgeting, activity-based costing and A.B.C. management, costs of quality and productivity improvement programs, cost-volume analysis, tactical decision making and transfer pricing. 

There is a reading assignment due for the first class meeting: Chapter 1.

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Financial Statement Analysis

4 quarter units academic credit, X407.10. 40 CPE CEUs

Focus on the effective analysis of financial statements and how to integrate accounting concepts and principles into your statements. Examine the analytical tools for assessing a company's performance, the concept of quality of earnings and the approaches to valuation. Topics also include balance sheet analysis, asset and business evaluation issues, income statement analysis, profit margins, return on assets and equity, and cash flow analysis.

Prerequisites:

Principles of Financial Accounting.

Sections of this course open for enrollment:

• Financial Statement Analysis    starts April 5

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Intermediate Accounting - Part One

4 quarter units academic credit, X456.6. 40 CPE Hours

Gain a thorough understanding of the theory behind best practices in accounting and learn to incorporate those theories into practical usage. Focus on the preparation of principal accounting statements, including the recording, valuation and presentation of cash, temporary investments, receivables and inventories. Explore accounting concepts for physical plants and equipment, intangibles, current assets and liabilities, fixed asset accounting and current obligations.

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Elective Courses

Intermediate Accounting - Part Two

4 quarter units academic credit, X456.18.

Learn advanced accounting methods, and be better prepared to take the accounting portion of the CPA examination. Examine best practices of financial reporting, income taxes, pensions, leases, investments, stockholder’s equity, statement of cash flows and earnings per share. Apply concepts learned to various real world applications, so you can more fully analyze financial statements.

Prerequisites:

Intermediate Accounting - Part One, Principles of Financial Accounting.

Sections of this course open for enrollment:

• Intermediate Accounting - Part Two    starts April 4

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Auditing

4 quarter units academic credit, X456.7. 40 CPE CEUs

Examine the audit process in depth by looking at recent developments and trends in the auditing profession. Learn how to plan audits, perform analytical procedures, evaluate internal control systems, and perform tests of transactions and individual account balances. Participants will also discuss current best practices for conducting and completing audits and issuing an audit report. This course assists individuals who need to learn or review auditing concepts and/or prepare for the CPA, CIA or CMA examination. 

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Accounting for Governmental and Nonprofit Organizations

4 quarter units academic credit, X407.8. 40 CPE CEUs

Gain an understanding of the characteristics of governmental and nonprofit accounting with an emphasis on the various fund types and account groups. Review and evaluate the most recently recommended accounting and financial reporting practices for state and local governmental units. Explore both the theoretical and practical aspects of governmental and nonprofit accounting.

Prerequisites:

Principles of Financial Accounting, or an equivalent course.

This course is not currently scheduled.

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Forensic Accounting

4 quarter units academic credit, X407.14. 40 CPE Hours

Learn to examine financial records from the perspective of a fraud investigator. Examine a wide range of civil and criminal fraud accounting activities, from false business valuations and employer fraud to information security and counter-terrorism. Focusing on audits and financial reporting, you will become firmly grounded in the practicalities of real-world forensic accounting investigation. Accountants, auditors and bookkeepers gain invaluable knowledge and the ability to support litigation proceedings and contribute to dispute resolutions.     

Prerequisites:

Principles of Financial Accounting, or an equivalent course.

Sections of this course open for enrollment:

• Forensic Accounting    starts April 3

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Tax Research and Advocacy

4 quarter units academic credit, X407.13. 40 CPE Hours

Explore relevant tax issues in the executive, judicial and legislative branches of government so you can better represent clients before taxing authorities, such as the IRS and FTB. Gain insight into how to conduct tax research and other procedural aspects of tax advocacy. Obtain a framework for analyzing complex tax issues and presenting findings in a professional manner, and acquire the knowledge necessary for resolving matters with taxing authorities. Using case studies, examine in-depth issues frequently encountered by taxpayers. Topics include: the Internal Revenue Code, U.S. Treasury and judicial interpretations, research services and resources (electronic and print), communicating research results, organization of the IRS and FTB, regulation of tax practitioners, examinations and appeals, assessment and collection, statute of limitations and civil and criminal penalties.

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Individual Income Taxation

4 quarter units academic credit, X456.5. 40 CPE Hours

Gain the practical knowledge you need to apply tax laws when preparing tax forms and helping your clients plan their processes. Examine the most current laws affecting capital gains and losses, adjustments to gross income, itemized deductions, tax credits and payments, and estimated taxes. Learn about sole proprietorship and small business taxation, as well as real estate property transactions, with an emphasis on issues relating to all aspects of individual taxation. Knowledge of current federal income tax laws as they relate to individual income taxation is critical for accountants. Acquire the skills to more effectively prepare, or help your clients prepare, their income tax returns.

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Taxation of Business Entities

4 quarter units academic credit, X407.11. 40 CPE CEUs

Develop expertise in business taxation and become more valuable to your organization or practice. Examine the principles surrounding the federal income tax laws and regulations applicable to partnerships, C corporations, S corporations, trusts and other family tax issues. Learn the basics of federal tax law, gross income, deductions, losses and loss limitations, property transactions, multi-state taxation, business credits and choice of entity (comparing business entities).

Prerequisites:

Principles of Financial Accounting,

Recommended prerequisite: Individual Income Taxation

This course is not currently scheduled.

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