Aug 17, 2018  
2017-2018 Undergraduate Catalog 
    
2017-2018 Undergraduate Catalog [ARCHIVED CATALOG]

Accounting Certificate


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The accounting certificate provides students with an introduction to several key areas of accounting. Accounting certificates are available to all students. Declaration forms with instructions are available online and, in department and center offices. The accounting certificate requires that the student take five accounting courses, and earn a cumulative grade point average of 2.00 in them.

Required Courses Credits: 15


Department-Approved Electives Credits:10


Choose any two five-credit courses from the ACCT upper-division prefix excluding ACCT 301, ACCT 303, ACCT 490, ACCT 492, and ACCT 493.

Total Credits: 25


Program Learner Outcomes


Upon successful completion of this certificate, the student will be able to:

  • Demonstrate intermediate-level competency in practicing all phases of the accounting cycle.
  • Demonstrate intermediate-level competency in the accounting for specific topics designated for this first of a three-course intermediate sequence.
    • These topics are:
      • the demand for and supply of financial accounting information;
      • financial reporting: its conceptual framework;
      • review of a company’s accounting system;
      • the balance sheet and the statement of shareholders’ equity;
      • the income statement and the statement of cash flows;
      • time value of money;
      • cash and receivables;
      • inventories: cost measurement and cost flow assumptions; and
      • inventories: special valuation issues.
  • Identify ethical dilemmas that likely will confront the accounting professional.

Program Learner Outcome and Assessment Table


Program Learner Outcome

Assessment

Demonstrate intermediate-level competency in practicing all phases of the accounting cycle.

Student will prepare journal entries, postings, adjustments, financial statements, and closings. Competency will be assessed through in-class exercises, homework, quizzes, and exams.

Demonstrate intermediate-level competency in the accounting for specific topics designated for this first of a three-course intermediate sequence.

These topics are:

  • the demand for and supply of financial accounting information;
  • financial reporting: its conceptual framework;
  • review of a company’s accounting system;
  • the balance sheet and the statement of shareholders’ equity;
  • the income statement and the statement of cash flows;
  • time value of money;
  • cash and receivables;
  • inventories: cost measurement and cost flow assumptions; and
  • inventories: special valuation issues.

Competency will be assessed through in-class exercises, homework, quizzes, and exams.

Identify ethical dilemmas that likely will confront the accounting professional.

Competency will be assessed through case analysis and discussion.

Program Learner Outcomes and Assessments


Learner Outcome: Demonstrate intermediate-level competency in practicing all phases of the accounting cycle.
Assessment: Student will prepare journal entries, postings, adjustments, financial statements, and closings. Competency will be assessed through in-class exercises, homework, quizzes, and exams.

Learner Outcome: Demonstrate intermediate-level competency in the accounting for specific topics designated for this first of a three-course intermediate sequence.

  • These topics are:
    • the demand for and supply of financial accounting information;
    • financial reporting: its conceptual framework;
    • review of a company’s accounting system;
    • the balance sheet and the statement of shareholders’ equity;
    • the income statement and the statement of cash flows;
    • time value of money;
    • cash and receivables;
    • inventories: cost measurement and cost flow assumptions; and
    • inventories: special valuation issues.

Assessment: Competency will be assessed through in-class exercises, homework, quizzes, and exams.

Learner Outcome:Identify ethical dilemmas that likely will confront the accounting professional.
Assessment: Competency will be assessed through case analysis and discussion.

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