New!
Certificate Program in Professional Accounting
This program provides you with the educational requirements to take the CPA examination. We also offer a more basic Accounting Certificate Program for those who want to strengthen their accounting skills (e.g. bookkeepers and accounting clerks, business and franchise owners).
A recent report from U.S. News lists the field of finance as the number one safe-haven career, and according to the Bureau of Labor Statistics those with professional certification, especially CPAs, have the best prospects.
Prepare to take the CPA exam by gaining a comprehensive understanding of accounting principles at the management level. Acquire thorough knowledge of the principles and practices of accounting and financial reporting by exploring the concepts and theories underlying current best practices. Develop the analytical skills to evaluate accounting and financial reporting methods, and examining auditing processes in-depth so you can develop internal control processes and procedures.
Gain practical knowledge that matters
- Fulfill the core accounting and business educational requirements to take the CPA examination.
- Prepare for a career in senior level business management.
- Learn to expand accounting applications to a wide variety of business and financial settings.
- Prepare for public and private accounting positions.
Designed for professionals like you
The Professional Accounting Certificate Program is designed for those who want to develop professional competencies and technical knowledge in accounting and who are seeking a long-term career as an accountant in either the public or private sector. Those who have or are working toward their college degree and want to fulfill the accounting educational requirements for the California CPA exams benefit from gaining a comprehensive understanding of fundamental and advanced principles of accounting.
Program advisers
- Donald Adcock, CPA, M.A., senior manager, Ernst & Young, LLP
- Mary Khosmashrab, CPA, MSBA, deputy director, Audits and Court Compliance, California Department of Corrections and Rehabilitation
- Jerry Lundblad, MBA, adjunct faculty, UC Davis, Managerial Economics; CSUS, College of Business Administration; financial consultant, Lundblad Consulting
- Daniel Staszak, CPA, M.S., partner, Willis & Walsh, CPA
- Monique Smalling, CPA, MBA, faculty, UC Davis Extension and DeVry University; former SEC reporting manager, controller and senior audit manager
- James Venneman, CPA, CIA, MBA, audit manager, California Controller's Office
Certificate requirements
Courses may be taken individually or as part of a certificate program. Participants will be awarded a certificate in Professional Accounting upon the successful completion of 24 required units and 12 elective units of designated course work. Courses are typically offered in the evenings and online.
Tuition for the entire Professional Accounting Certificate Program is $6,975 to $7,425, depending on when you enroll. The certificate application fee ($45), textbooks and parking are not included in the tuition fee.
These courses prepare you to take the CPA exam. Completion of this certificate program itself does not represent CPA certification. For more information about CPA credential requirements and licensing, contact the California State Board of Accountancy at www.dca.ca.gov/cba/.
| UNITS | F | W | SP | SU | ||
|---|---|---|---|---|---|---|
| REQUIRED COURSES | Principles of Financial Accounting | 4 | 
|
|
|
|
| Intermediate Accounting - Part One | 4 |
|
|
|||
| Intermediate Accounting - Part Two | 4 |
|
||||
| Principles of Managerial Accounting | 4 |
|
|
|||
| Auditing | 4 |
|
||||
| Accounting for Governmental and Nonprofit Organizations | 4 |
|
||||
| ELECTIVE COURSES | Financial Statement Analysis | 4 |
|
|
||
| Forensic Accounting | 4 |
|
||||
| Individual Income Taxation | 4 |
|
||||
| Tax Research and Advocacy | 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, 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
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.
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
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.
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.
Sections of this course open for enrollment:
- Auditing starts April 2
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.
Elective Courses
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
Forensic Accounting
4 quarter units academic credit, X407.14. 40 CPE Hours
Prerequisites:
Principles of Financial Accounting, or an equivalent course.
Sections of this course open for enrollment:
- Forensic Accounting starts April 3
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.
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.
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.
Download a Brochure
(2.3 MB)
"A CPA salary is pretty hard to beat. New industries, more sophisticated technologies, and expanding opportunities for business add up to better opportunities for CPAs. Depending on firm size and location, the average starting salaries in public accounting range from $40,000 to $57,000. Those with a graduate degree and the CPA certification can expect to earn 10-15 percent more than the average starting salaries."
The American Institute of Certified Public Accountants, Salaries and Job Market
testimonials
"The Accounting Certificate Program provided me with the knowledge and confidence to advance from an accounts payable clerk to full charge bookkeeper. All of the instructors were happy to answer on-the-job questions, and some even offered assistance."
Mariko Cronin, Accounting Certificate Program graduate, 2008
"These courses supplied a strong foundation to advance my career and opened an opportunity to channel myself with an excellent group of people. UC Davis Extension offers a wide variety of programs that perfectly fit into my life as a parent and working professional. I strongly recommend this program."
Elvamae F. Bolano, sr. accountant, ALPHA Fund
"I'm a UC Davis graduate, who was seeking a career change. I found the courses in the Accounting Certificate Program very challenging, utilizing both theory and practical applications. I was able to complete all of the courses in a year by attending one or two evenings per week. It is a great program for working adults, wishing to advance their knowledge or seek a new career. I have a few additional classes to take to qualify to take the CPA exam, which I would not have considered prior to completing Extension's program."
Elizabeth Ramsey
