The Professional Accounting Certificate

Course Requirements for the Certificate: 30 units

The following courses, or their approved transfer equivalents, are required of all candidates for this certificate.

Ethics Component: 9-12 units

2 courses required:

SUBJ NUM	Title	Units	Semester Offered
ACCT 558	Accounting Ethics	3.0	FS
Prerequisites: BADM 300 with a grade of C or higher; completion of at least one upper-division accounting course with a grade of C or higher. This course is designed to raise students' ability to recognize and respond to ethical issues facing the accounting profession and accounting professionals. Course learning objectives include improving students' moral reasoning and ethical decision making, understanding accountants' professional responsibilities, overviewing areas of accounting practice abuse, and developing students' communication and critical thinking skills. AICPA, IMA, and U.S. Treasury Department codes of conduct for financial accountants, auditors, management accountants, and tax accountants are emphasized along with professional responsibilities that are tested on professional certification exams. 3 hours lecture. (021180)
ACCT 568	Forensic Accounting	3.0	FS
Prerequisite: ACCT 421. This course covers key forensic accounting concepts including fraudulent financial reporting, misappropriation of assets, income reconstruction, money laundering, litigation (emphasis on damages), and business valuation. The course is designed to apply analytical accounting and communication skills to identify and present financial discrepancies and improper acts for criminal proceedings and/or civil litigation. 3 hours lecture. (021284)

1-2 courses selected from:

SUBJ NUM	Title	Units	Semester Offered
PHIL 320	Ethics	3.0	SP
An introduction to moral theory, including such figures as Plato, Aristotle, Kant, and Mill. Alternative views concerning fundamental moral questions will be explored. 3 hours seminar. (007190)
PHIL 328	Business Ethics and Social Policy	3.0	INQ
An examination of ethical issues that arise in business decisions and the formulation of social policy involving business, e.g. employee rights, consumer and environmental protection, advertising, and affirmative action. Moral theory and alternative conceptions of justice will also be discussed. 3 hours lecture. (007226)
PHIL 469	Ethics in Government	3.0	INQ
Prerequisites: Faculty permission. This course is also offered as POLS 469. A discussion course which explores a variety of ethical decision-making procedures via a case-study approach in order to help students develop critical decision-making skills useful in dealing with ethical issues likely to confront the public manager. 3 hours discussion. (007287)

OR (the following course may be substituted for the above)

SUBJ NUM	Title	Sustainable	Units	Semester Offered	Course Flags
POLS 469	Ethics in Government		3.0	INQ
Prerequisites: Faculty permission. This course is also offered as PHIL 469. A discussion course which explores a variety of ethical decision-making procedures via a case-study approach in order to help students develop critical decision-making skills useful in dealing with ethical issues likely to confront the public manager. 3 hours discussion. (007287)

Accounting Related Component: 0-3 units

0-1 courses selected from:

SUBJ NUM	Title	Units	Semester Offered
BLAW 415	Entrepreneurship Law	3.0	FS
Prerequisite: MGMT 450 (may be taken concurrently). This course presents an in-depth study of California, federal, and international laws as they affect the management of entrepreneurial and small business enterprises. Emphasis is placed on social policy dimensions as much as practical aspects of the dynamic and ever-changing relationship between government and entrepreneurial ventures. 3 hours lecture. (020569)
FINA 351	Investments	3.0	FS
Prerequisites: FINA 307. Investments from the point of view of the individual investor, security and non-security investment, analytical techniques; industry studies, and management of the personal portfolio. 3 hours discussion. (003730)
FINA 453	Estate Planning	3.0	FS
Prerequisites: FINA 307. To give students a basic understanding of the major methods and techniques of preserving and transmitting an individual's wealth, including gift-giving, the use of various trusts, the use of life insurance, and the proper preparation of a will. Students will be expected to be aware of the causes and consequences of an inefficient transfer of wealth and therefore must acquire a working knowledge of the institutional constraints, including the law of property, wills, and intestate distribution, the probate process, and State and Federal estate, gift, inheritance, and generation-skipping transfer taxes. 3 hours lecture. (001047)
MGMT 444	Managing Project Teams	3.0	FS
Prerequisites: MGMT 303 or faculty permission. Creating team effectiveness and developing project management skills. Includes coverage of the nine project management body of knowledge areas required for professional certification by PMI, the professional code of ethics, and the benefits of diversity on team performance. The course requires use of information technology including spreadsheets, Web-based file storage and sharing, electronic presentations and use of project management software. 3 hours lecture. (005731)

Accounting Component: 15-21 units

Note: Select 15-21 units as needed to meet the 30 unit total requirement for the certificate.

12 units selected from:

Note: Courses may not be double counted with the Accounting Option elective courses. 6 units are allowed if both Accounting Option elective courses chosen are listed below.

SUBJ NUM	Title	Units	Semester Offered
ACCT 363	International Accounting	3.0	INQ
Accounting concepts, standards, and procedures for the international business environment. Accounting information systems under different legal, cultural, social, political, and economic conditions. International and national accounting pronouncements affecting international business will be emphasized. 3 hours lecture. (000086)
ACCT 365	Not-for-Profit Accounting	3.0	INQ
Prerequisites: ACCT 202. Concepts, principles, and problems of fund accounting for government and non-profit organizations. The design of accounting systems for hospitals, educational institutions, and community organizations. Emphasis is on the role of accounting in making decisions in government and non-profit organizations. 3 hours lecture. (000088)
ACCT 420	Advanced Cost Management Systems	3.0	FS
Prerequisites: ACCT 320. Topics in cost management systems, focusing on the design of cost management systems for manufacturing and service environments. Coverage includes activity-based costing, just-in-time manufacturing, allocations, transfer pricing, performance evaluation, quality measurement and control, and cost estimations. A case-study format is used. 3 hours discussion. (000094)
ACCT 537	Federal Income Taxes: Corporate, Partnerships, Fiduciary	3.0	INQ
Prerequisites: ACCT 437. A study of federal laws, regulations, etc., pertaining to estate and gift taxation and income taxation of partnerships, corporations, and fiduciaries. Practice in tax return preparation and problem-solving is provided. 3 hours discussion. (000102)
ACCT 556	Accounting Theory	3.0	INQ
Prerequisites: ACCT 326. A study of theoretical consideration in asset measurement and income determination. Emphasis is placed on the pronouncements of recognized accounting authorities. 3 hours discussion. (000100)

3-15 units selected from:

SUBJ NUM	Title	Units	Semester Offered
ACCT 351	Simulation Laboratory Accounting	1.0	FS
Prerequisites: Faculty permission. Laboratory experience with management simulation programs. The student interacts with a simulated business environment via computer facilities or other laboratory situations. 2 hours activity. You may take this course more than once for a maximum of 6.0 units. Credit/no credit grading. (000091)
ACCT 363	International Accounting	3.0	INQ
Accounting concepts, standards, and procedures for the international business environment. Accounting information systems under different legal, cultural, social, political, and economic conditions. International and national accounting pronouncements affecting international business will be emphasized. 3 hours lecture. (000086)
ACCT 365	Not-for-Profit Accounting	3.0	INQ
Prerequisites: ACCT 202. Concepts, principles, and problems of fund accounting for government and non-profit organizations. The design of accounting systems for hospitals, educational institutions, and community organizations. Emphasis is on the role of accounting in making decisions in government and non-profit organizations. 3 hours lecture. (000088)
ACCT 420	Advanced Cost Management Systems	3.0	FS
Prerequisites: ACCT 320. Topics in cost management systems, focusing on the design of cost management systems for manufacturing and service environments. Coverage includes activity-based costing, just-in-time manufacturing, allocations, transfer pricing, performance evaluation, quality measurement and control, and cost estimations. A case-study format is used. 3 hours discussion. (000094)
ACCT 422	Controls and Asset Management for Small Business	3.0	FS
Prerequisite: ACCT 202, MGMT 450 or faculty permission, MINS 301. Examination of internal controls and asset management issues for small businesses. Students use technology and accounting software to emphasize practical applications. 3 hours lecture. (020328)
ACCT 521	Advanced Accounting Information Systems	3.0	INQ
Prerequisites: ACCT 326 with a grade of C or higher. Detailed analysis of corporate and information technology governance, including the COSO and COBIT standards; requirements analysis, construction and advanced statistical analysis of large scale accounting data warehouses; investigation of accounting information systems fraud and associated breaches of professional ethics and related methods of prevention and detection. 3 hours discussion. (020338)
ACCT 530	Planning, Control, and Performance Evaluation Using Enterprise Resource Planning Software	3.0	FS
Prerequisites: ACCT 321, ACCT 325. This course provides students with an in-depth view of the enterprisewide planning, control, and performance capabilities of SAP R/3. A comprehensive case study is created by student teams representing the value chain areas of procurement, production, and sales. The case study develops a comprehensive plan for sales, production, procurement, cost center activities, standard product costs, and product prices. Students then record actual results for a period and perform a comprehensive analysis of actual vs. planned results. 3 hours seminar. You may take this course more than once for a maximum of 6.0 units. (000104)
ACCT 537	Federal Income Taxes: Corporate, Partnerships, Fiduciary	3.0	INQ
Prerequisites: ACCT 437. A study of federal laws, regulations, etc., pertaining to estate and gift taxation and income taxation of partnerships, corporations, and fiduciaries. Practice in tax return preparation and problem-solving is provided. 3 hours discussion. (000102)
ACCT 551	Information Technology Auditing	3.0	SP
Prerequisites: ACCT 421 or instructor permission. Using SAP, this course takes a hands-on approach to attest and assurances services of IT auditors. The course emphasizes the assessment of internal and computer controls in order to identify key risks within accounting cycles. Students gain knowledge of appropriate data processing methods as well as segregation of incompatible IT functions in the system. Within several accounting cycles, students test general, application, and security controls to identify key audit concerns and focus audit effort on "most important assertions." The assessment of application controls involves a review of input, processing, and output controls. Students assess factors that contribute to IT fraud, identify seeded fraud schemes, and respond to seeded fraud-related detected misstatements. Finally, students consider methods of information system maintenance and configuration for stronger controls. 3 hours seminar. (000099)
ACCT 556	Accounting Theory	3.0	INQ
Prerequisites: ACCT 326. A study of theoretical consideration in asset measurement and income determination. Emphasis is placed on the pronouncements of recognized accounting authorities. 3 hours discussion. (000100)