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Course Descriptions

Certificate Program in Accounting

To address professional development needs in accounting, the School of Continuing and Professional Studies offers a ten-course certificate program. Composed of six required credit courses and four electives, the accounting certificate program is designed for adult students wishing to enter the accounting field, as well as those already employed in accounting-related positions. The program is offered at the Northern Virginia center. Contact the center for admission, transfer, and certificate completion requirements.

Required Courses (6): ACCT 201, ACCT 202, ACCT 311, ACCT 312, ACCT 314 and ACCT 521

Electives (4): BUS 320, BUS 341, BUS 342, BUS 351, BUS 371, ACCT 531, ACCT 711, ACCT 445, ACCT 546 or ACCT 533

Course Descriptions


ACCT 201 - (3)
Introductory Accounting

Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities.

ACCT 202 - (3)
Introductory Accounting II

Prerequisite: ACCT 201.
Continuation of ACCT 201. Approximately one third of the course deals with additional financial accounting topics, emphasizing managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized.

ACCT 311 - (3)
Intermediate Accounting I

Prerequisite: ACCT 202.
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve.

ACCT 312 - (3)
Intermediate Accounting II

Prerequisite: ACCT 311.
Continuation of ACCT 311, emphasizing accounting for the equities of a firmís investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes.

ACCT 314 - (3)
Cost Accounting

Prerequisite: ACCT 202.
Addresses analysis of cost behavior and volume profit relationships; responsibility accounting and reporting flexible budgets; and the use of standard costs to guide and control performance.

ACCT 525 - (3)
Advanced Auditing

Prerequisite: ACCT 521
Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role in ensuring that publicly issued financial statements are fairly presented.

BUS 320 - (3)
Introduction to Business Information Processing

Covers business applications for both mainframes and microprocessors and their capabilities and limitations. Introduces concepts and terminology of computer-based information systems. Emphasizes selection and management of hardware, software, data, personnel, and procedures.

BUS 341 - (3)
Commercial Law I

Analysis of the basic legal principles applicable to ordinary commercial transactions, with special emphasis on contracts, agencies, and commercial paper.

BUS 342 - (3)
Commercial Law II

Prerequisite: BUS 341.
Reviews basic legal principles applicable to formation and operation of business organizations including corporate and non-corporate entities. Also covers significant areas of legal regulation of business and property transactions.

BUS 371 - (3)
Managerial Finance I

Prerequisites: ACCT 202.
Emphasizes the development of managerial theory and decision methodology in evaluating the financial function of the firm. Analyzes working capital management, the concepts and techniques employed in the procurement of resources from financial markets, and their allocation to productive investments.

ACCT 445 - (3)
Federal Taxation I

Prerequisite: ACCT 202 or instructor permission.
An analysis of the federal income tax law and its application to individuals. A study is made of problems covering personal and business tax situations. Several cases are assigned for which the student prepares illustrative tax returns.

ACCT 521 - (3)
Introductory Auditing

Prerequisite: ACCT312.
Examines auditing methodology through a study of auditing standards. Includes the nature of evidence, program planning, work papers, internal control evaluation, types of audit tests, and audit reports.

ACCT 531 - (3)
Selected Topics in Advanced Accounting

Prerequisite: ACCT 312.
Studies accounting and financial reporting for partnerships, business enterprise segments, home office/branch office, foreign transactions and translation, business combinations, and other intercorporate investments and consolidated statements.

ACCT 533 - (3)
Accounting for Non-Business Organizations

Prerequisite: ACCT 312.
Financial accounting for governmental and non-profit organizations. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts.

ACCT 546 - (3)
Federal Taxation II

Prerequisite: ACCT 445.
Analyzes of the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions.

ACCT 711 - (3)
Accounting Theory

Prerequisite: ACCT 312.
Examines the theories underlying the financial measurement of events that affect reporting entities. Includes the historical development of accounting thought and how it has been influenced by social, political, and economic forces. Analyzes the structure and methodology of theory; examines objectives, postulates, and principles; and explores income determination and the valuation, classification, and reporting of assets and equities.


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