Academic Catalog

Accounting (Professional), Certificate (ACC)

Effective: Fall 2008

This program is designed for qualified college graduates interested in a career in accounting. The demand for qualified people in public accounting is great. Advancement in the field is limited only by the individual’s ability and is very rapid for the highly qualified. This program offers students the specific education needed to sit for the Certified Public Accountant’s examination. Those individuals without a bachelor’s degree may enroll in this program; however, the bachelor’s degree is required to sit for the CPA exam.

An Associate in Applied Science degree is also available.

  • Explain the importance of recognizing, measuring and reporting income and the content, purposes and limitations of a balance sheet.
  • Identify and explain the accounting significance of transactions and events that cause the balance in owner’s equity to change.
  • Discuss the environmental factors and underlying theoretical structures related to the accounting discipline.
  • Develop an audit program and perform each of the steps in that program.
  • Discuss the ethical considerations facing the professional accountant in today’s business environment.

The College will award a certificate of competency to students who complete an approved credit-bearing career program that requires less than 30 credits. General education courses may not be required for programs that have less than 30 credits. The student must have a cumulative GPA of 2.0 or higher. At least six credit hours must be in courses that are awarded grade points.

This program requires 18 to 19 credits of course work consisting of four core courses (12 credits) and two elective courses (6 credits).

Foundation Courses
Students who lack adequate foundation are required to take the following courses:
Financial Accounting
Managerial Accounting
Required Courses
ACC 251Intermediate Accounting I3
ACC 252Intermediate Accounting II3
ACC 253Advanced Accounting3
ACC 254Auditing3
Program Electives
Select two of the following:6-7
Computerized Accounting
Federal Income Tax Accounting
Elementary Statistics
Legal Environment of Business
Total Hours18-19