Financial Accounting Certificate (2102)

Although anyone can pursue the Financial Accounting Certificate, it is primarily oriented towards college graduates who wish to acquire education in accounting to advance in their present profession, enter a new profession, or sit for the CPA exam. Students do not need any prior education in either accounting or business to enter this certificate program.

Because of the sequential nature of the material covered in the required courses, all courses except ACCT 1100 Introduction to Financial Accounting include prerequisites. Students are advised to carefully check individual course prerequisites before enrolling in these courses. Because of these prerequisites, this certificate cannot be completed in one year.

NOTE: ACCT 2120 Auditing Theory and Practice includes an additional prerequisite of MATH 2130 Business Statistics  (which can be taken concurrently). Students with prior business statistics knowledge may have this prerequisite waived.

Course Title Credit Hours
Required: Principles of Accounting Level
ACCT 1100Introduction to Financial Accounting4
ACCT 1200Introduction to Managerial Accounting3
ACCT 1270Financial Analysis Using Spreadsheets3
Required: Above Principles of Accounting Level
ACCT 2100Intermediate Accounting I4
ACCT 2110Managerial Accounting: Cost4
ACCT 2120Auditing Theory and Practice3
ACCT 2130Advanced Topics in Accounting3
ACCT 2140Ethics and Professional Standards for Accounting1
ACCT 2150Accounting Information Systems3
ACCT 2200Intermediate Accounting II4
ACCT 2210Managerial Accounting: Finance4
ACCT 2390Taxation of Individuals3
Total Credit Hours39

Recommended Business Courses

The Financial Accounting certificate covers only the accounting requirements to sit for the CPA exam. Under the new state requirements, CPA candidates must have 24 semester credits of business-oriented courses in addition to 24 semester credits of accounting above the Principles of Accounting level. These business-oriented courses must include coverage in each of the areas of business shown below. Candidates should review courses they have taken to be sure they have coverage in each of the areas of business.

The following courses are not required in the Financial Accounting certificate (except ACCT 2120 Auditing Theory and Practice and ACCT 2210 Managerial Accounting: Finance) but can be used by CPA candidates to help satisfy the business-oriented course

Course Title Credit Hours
Business Ethics
BUSM 1330Business Ethics3
Business Organization
BUSM 2000Principles of Management3
Communication Skills
BUSM 2400Business Communication3
ECON 2500Principles of Macroeconomics3
ECON 2600Principles of Microeconomics3
ACCT 2210Managerial Accounting: Finance4
Legal and Social Environment of Business
BUSM 2100Business Law I3
BUSM 2150Business Law II3
BUSM 2500Principles of Marketing3
Quantitative Application in Business
MATH 2130Business Statistics4
MATH 2135Business Statistics II3

NOTE: Additional information regarding the requirements to sit for the CPA exam is available on the Internet at or