Graduate Certificate in Professional Accounting Courses
- ACC 581 GCPA Intermediate Financial Accounting I (5)
Formerly ACC 481 and ACC 498b
Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, current liabilities, and long-term liabilities. Pre: None.
- ACC 582 GCPA Intermediate and Advanced Financial Accounting (5)
Formerly ACC 582a and ACC 582b
Accounting 582 covers the financial accounting for income taxes, pensions and post employment benefits, leases, cash flows, earnings per share, investments, business combinations, consolidated financial statements and related issues, segment reporting, partnerships, foreign currency financial statements, accounting and reporting for state and local governments, and accounting and reporting for not-for-profit entities.Pre: 581.
- ACC 583a GCPA Cost Management (2)
Formerly ACC 483a and ACC 498d
Information for managerial decision-making, planning and control, job order and process costing, direct and absorption costing, standard and normal cost systems. Cost Accounting will also cover Governmental and Not-for-profit topics. Pre: None.
- ACC 583b GCPA Business Law (3)
Formerly ACC 483b and ACC 498d
Intensive study of areas of law importance to accountants. Particular attention is given to principles of law relating to contracts, sales, commercial paper, secured transactions, property, legal entities, agency, securities, and accountant’s legal liability. Pre: None.
- ACC 584a GCPA Federal Income Taxation (2)
Formerly ACC 484a and ACC 498e
Examines federal income tax concepts, such as gross income, exclusions, deductions, exemptions, and tax credits, especially for sole proprietors. Introduces taxation of property transactions. The course will also cover Business Law and Professional Responsibility topics important for the professional accountant. Pre: 482a.
- ACC 584b GCPA Taxation of Business Entities (3)
Formerly ACC 484b and ACC 498e
A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations. Pre: 482a.
- ACC 585 GCPA Auditing & Assurance (4)
Formerly ACC 585a and ACC 585b
Introduces and/or enhances knowledge about accounting information systems and financial auditing concepts and practices.