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Certificate in Accounting (Post-Baccalaureate)


Course Requirements 36 crs
ACC 111 Financial Accounting


Financial Accounting - 3 Credits

This course is for the student to learn about accounting as an information development and communications function that supports economic decision-making. The course will help students perform financial analysis; derive and assess information for personal or organizational decisions; and understand business, governmental, and other organizational entities.

3 crs.
ACC 211 Managerial Accounting


Managerial Accounting - 3 Credits

This course provides a practical understanding of the use of accounting data driven processes by management in planning and controlling operations in all functions of the enterprise and in choosing among alternative courses of action.

Prerequisite: ACC111

3 crs.
ACC 301 Cost Accounting


Cost Accounting - 3 Credits

This course covers fundamental principles and procedures of cost determination for quality improvement and organizational planning in manufacturing, service, and not-for-profit organizations. Emphasis is placed upon the concepts and classification of product costs (direct materials, direct labor, and manufacturing overhead), as well as the recording and accumulating of such costs within job order and process cost accounting systems. A research paper or computer project is required.

Prerequisite: ACC111, ACC211 or ACC111 and departmental permission.

3 crs.
ACC 303 Intermediate Accounting I


Intermediate Accounting I – 3 credits

This course introduces the fundamental accounting concepts that underlie the structure and content of the statements that disclose the financial record of business organizations. Methods used to measure and analyze a business’ current assets including cash, accounts receivable and inventory are studied.

Prerequisite: ACC211 or ACC111 and departmental permission.

3 crs.
ACC 330 Federal Income Taxes


Federal Income Taxes – 3 credits

This course concentrates on the federal income taxation of individuals. It provides students with the knowledge to complete individual income tax returns, enhance their awareness of the complexities and sources of taxlaw and to measure and analyze the effect of various tax options.

Prerequisite: ACC303 and Junior or Senior status

3 crs.
ACC 340 Intermediate Accounting II


Intermediate Accounting II – 3 credits

This course continues the study of accounting for businesses started in ACC303. It reviews the valuation methods applied to measure and analyze non-current assets, liabilities, and shareholders’ equity.

Prerequisite: ACC303

3 crs.
ACC 430 Accounting Information Systems


Accounting Information Systems- 3 Credits

This course introduces the system flow of financial information in the contexts of the system development process and the actual applications of computer technology to record keeping and information gathering functions. The intent is to provide a strategic understanding of the linkages between organizational components provided by the AIS, and to develop a working knowledge of best practices in the development and implementation of accounting applications. Applications studied include procurement and receiving, inventory control, accounts payable, marketing and shipping, billing and collections, etc. The course includes case studies and a hands-on computer project.

Cross listed with CIS430.

Prerequisites: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.

3 crs.
ACC 440 Auditing


Auditing – 3 credits

This course develops an understanding of the nature of auditing, its code of ethics, and its role in society, the Sarbanes-Oxley Act and the practice of professional, governmental, and internal auditing within companies. Internal controls designed to insure the quality of financial data are analyzed. Best practices relating to the application of audit techniques that insure the best quality and accuracy of data are discussed and analyzed.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status

3 crs.
ACC 450 Advanced Accounting I


Advanced Accounting I – 3 credits

The focus in this course is on accounting for partnerships, goodwill, business mergers and acquisitions and SEC Reporting. An understanding of the measurement and analysis of the effect of the accounting treatments for each area is developed.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status

3 crs.
Any three of the following Accounting Electives:

ACC 305 Analysis of Financial Statements


Analysis of Financial Statements - 3 Credits

Modern investing and lending decisions are based on financial statement analysis. Investing and lending decisions require the application best practices through data driven analysis to carefully evaluate data. Sound information is obtained by an understanding of the data from which it is derived as well as by the application of tools of analysis to aid in its extraction and evaluation. The course focuses on understanding the data that are analyzed, as well as the methods by which they are analyzed and interpreted.

Prerequisite: ACC211 or ACC303

ACC 315 Fraud Prevention and Examination


Fraud Prevention and Examination3 credits

This course covers the principles and methodology of fraud prevention, detection, deterrence and investigation. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, financial management fraud, and interviewing witnesses. Best practices for the prevention and examination of fraud in the various topic areas are discussed and evaluated.

Prerequisite: ACC111

ACC 325 Forensic Accounting


Forensic Accounting - 3 Credits

Forensic accounting is the application of accounting methods and financial techniques to assist in solving economic-based crimes. Course topics include the accounting and legal fundamentals of forensic accounting, reconstructing income, money laundering, litigation services provided by accountants, dispute resolution, evidence management, commercial damage control, litigation support, computing economic damages, bankruptcy, divorce, identity theft, organized crime, terrorism investigations, electronic data and digital forensics analysis, cybercrime and business valuations. Best practices for each topic are discussed and evaluated.

Prerequisite: ACC111

ACC 341 Intermediate Accounting III


Intermediate Accounting III – 3 credits

This course studies the accounting treatment of and measurement for leases, pension and post-employment benefits, income taxes, cash flows, accounting changes and error correction.

Prerequisite: ACC340 or ACC303 and departmental permission

ACC 350 Taxation of Corporations


Taxation of Corporations – 3 credits

This course concentrates on the federal income taxation of corporations and introduces the federal tax regulations pertaining to partnerships, S corporations, estates, trusts and gifts. It provides students with the knowledge to measure and analyze various tax options.

Prerequisite: ACC330

ACC 451 Advanced Accounting II


Advanced Accounting II – 3 credits

The focus in this course is on accounting for foreign currency transactions, hedging foreign exchange risk, translation of foreign currency financial statements, legal reorganizations and liquidations (bankruptcies), estates and trusts, state and local governments, non-profit organizations and segment and interim reporting. An understanding of the measurement and analysis of the effect of the accounting treatments for each area is developed.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status

9 crs.
Grand Total 36 crs

A minimum of 18 accounting credits must be taken at Post University.

Detailed course descriptions may be found in the University’s Course Catalog.

The university reserves the right to change or update the curriculum at any time.
The university will notify students of any changes officially through the university website.