Accounting Certificate (Level II)

Level II: Accounting Certificate

(36 credits)

The Accounting Level II certificate program will comprise 36 credits, with no more than 6 credits allowed by way of transfer from another approved college.  Level II program is open only to students who have achieved junior status, and have completed the appropriate Level I program, or to post-baccalaureate students. Students may be required to take prerequisite courses for any required courses in the certificate program.

The Level II certificate in Accounting, plus an earned baccalaureate degree or higher which together total at least 150 credit hours from an accredited college or university, provides the student with the coursework consistent with Pennsylvania’s education requirements to sit for the Certified Public Accountant (CPA) examination (120 total credit hours) and, with the appropriate experience, to become licensed (150 total credit hours) as a CPA in Pennsylvania. For the most recent education requirements in Pennsylvania and other states, please consult the appropriate information on the National Association of State Boards of Accountancy’s website (www.nasba.org).  It is incumbent upon the specific student, perhaps in consultation with his or her advisors, to ensure compliance with existing requirements since such requirements are always subject to change.

Nine (9) required courses:

• ACC 251 - Financial Accounting I
• ACC 252 - Financial Accounting II
• ACC 363 - Federal Taxes
• ACC 361 - Intermediate Accounting I
• ACC 362 - Intermediate Accounting II
• ACC 364 - Auditing Theory
• ACC 460 - Advanced Accounting I
• ACC 461 - Cost Accounting
• ACC 470 - Law for Accountants

Three (3) additional courses from the following:

• ACC 365 - Federal Taxation of Corporations and Partnerships
• ACC 370 - Fraud Examination
• ACC 372 - Accounting for Electronic Business
• ACC 463 (W) - Financial Statement Analysis & Research
• ACC 465 - Accounting Communications
• ACC 472 - Advanced Accounting II
• ACC 474 - Accounting Information Systems
• ACC/IB 475 - International Accounting
• ACC 477 - Advanced Auditing Issues: Information Systems Auditing