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 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
	Intermediate Accounting - Part One	4
	Intermediate Accounting - Part Two	4
	Principles of Cost Accounting	4
ELECTIVE COURSES	Financial Statement Analysis	4
	Auditing	4
	Accounting for Governmental and Nonprofit Organizations	4
	Forensic Accounting	4
	Business Law	3
	Ethics in the Workplace	1
	Individual Income Taxation	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 Hours

Examine accounting theory, principles and practice. Learn about accrual account concepts, transaction analysis, 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 June 17

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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.

Sections of this course open for enrollment:

• Intermediate Accounting - Part One    starts June 17

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Intermediate Accounting - Part Two

4 quarter units academic credit, X456.18. CPE CEUs

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.

This course is not currently scheduled.

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Principles of Cost Accounting

4 quarter units academic credit, X407.26. 40 CPE Hours

Learn the fundamentals of managerial accounting and discuss how to use accounting/financial data to make better, more profitable business decisions. Examine the role of the managerial accountant in establishing budgets, evaluating the financial impact of day-to-day management decisions, and using budgets as control tools. Topics include basic accounting principles; analysis and interpretation of financial statements; cost-volume profit relationships; how to analyze cost behavior; budgeting and the use of accounting data for business decision-making.

This course benefits accountants working in manufacturing or merchandising industries; those seeking to obtain a better understanding of managerial and cost accounting; those preparing to take the CPA exam; and those interested in becoming a Certified Managerial Accountant. This course is required to complete the Professional Accounting Certificate Program and the Accounting Certificate Program. It replaces the Principles of Managerial Accounting course.

Prerequisites:

Principles of Financial Accounting.

Sections of this course open for enrollment:

• Principles of Cost Accounting    starts June 17

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Elective Courses

Financial Statement Analysis

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

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.

This course is not currently scheduled.

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Auditing

4 quarter units academic credit, X456.14. 40 CPE Hours

Examine the audit process in-depth and explore the most recent developments and trends in auditing practices. Learn how to plan an audit, perform analytical procedures, evaluate internal control systems, and carry out tests of transactions and individual account balances. Discuss current best practices for conducting, completing 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, or an equivalent course, or consent of instructor.

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 Hours

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.

Sections of this course open for enrollment:

• Accounting for Governmental and Nonprofit Organizations    starts June 12

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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.

This course is not currently scheduled.

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Business Law

3 quarter units academic credit, X407.5. 30 MCLE Hours

Explore the legal environment in which businesses operate. Examine various areas of the law integral to the operation of businesses today, such as contracts, torts and negligence; product liability; constitutional law as it applies to business; and federal and state civil procedures. Gain a better understanding of employment laws; the U.S. legal system; criminal law; law of agency; contracts, including Article II of the Commercial Code; bankruptcy; and the legal principles applicable to the different forms of business entities. Business owners, managers, accountants, paralegals and all those seeking to enhance their general understanding of the legal system benefit.

This course is not currently scheduled.

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Ethics in the Workplace

1 quarter units academic credit, X424.40. 10 HRCI Hours

Heighten your awareness and understanding of ethical issues in the workplace. Learn to avoid the slippery slope of an unethical work environment and gain a conceptual framework and practical strategies for making ethical and effective business decisions. You will learn when and where ethical issues are most likely to surface and how to maintain your integrity. You will also gain an understanding of the impact of cultural and organizational pressures to conform, and explore a variety of ethical decision-making models. Business experience and case studies form the core of this highly interactive course in which you will evaluate possible courses of action and respond to challenging situations.

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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