Post Baccalaureate Accounting Certificate
The Post Baccalaureate Accounting Certificate is designed to prepare professionals who want to qualify for positions in public accounting, government and non-profit accounting, and corporate accounting. Many graduates of this post bac program have qualified to take the CPA exam in their state to become Certified Public Accountants. All courses are taught by Linfield accounting instructors who have extensive experience in the accounting profession and teach to industry and board of accountancy standards.
Upon completion of their accounting certificate, graduates will gain the knowledge that is needed to build a career in accounting or to expand the scope of their accounting knowledge for advancement in their current organization or in new positions. College graduates who have earned a bachelor's degree from an accredited college or university and then add the specialized knowledge that is gained with the Linfield Post Bac Accounting Certificate will enhance their career opportunities and increase their earning power. Read about Linfield DCE student Brian Roberts completing this accounting certificate program through online classes to pursue a career as an accountant.
This accounting certificate is available both in the traditional classroom and online.
Prerequisites for this program include a Bachelor’s degree from an accredited college (in any major) plus two courses in accounting, Financial Accounting (BUSN 260) and Managerial Accounting (BUSN 261) or in approved transfer courses. Linfield College provides each of these courses during the fall and spring semesters.
The Post Baccalaureate Accounting Certificate program requires completion of:
BUSN 361-2 Intermediate Accounting I & II
BUSN 461 Cost Accounting
BUSN 466 Advanced Accounting
BUSN 468 Federal Income Tax
BUSN 469 Auditing
BUSN 361 Intermediate Accounting I
Accounting principles, conventions and rules
as reflected in the pronouncements of leading
professional and accounting research organizations.
Valuation of current and fixed assets, and the impact
of valuation procedures on income determina-
tion. Prerequisite: BUSN 261. 4 credits.
BUSN 362 Intermediate Accounting II
Continuation of 366. Liabilities, shareholders’ eq-
uity, dilutive securities and investments. Prerequi-
site: BUSN 361. 4 credits.
BUSN 461 Cost Accounting
Accounting to meet internal management needs
for planning and control. Cost accounting systems
and procedures, analyses of costs and variances, and
the integration of cost accounting into the overall
accounting system. Prerequisite: BUSN 261. 4 credits.
BUSN 466 Advanced Accounting
Accounting for business combinations and the
preparation of consolidated financial statements.
Prerequisite: BUSN 362. 4 credits.
BUSN 468 Federal Income Tax
Theory, policies and procedures regarding federal
taxation of individuals, corporations, partnerships
and fiduciaries. Prerequisite: BUSN 361. 4 credits.
BUSN 469 Auditing
Environmental and processes of professional audit-
ing. Concepts of evidence, internal control, and
analysis of accounting systems. Prerequisite: BUSN
362. 4 credits. (MWI)
In addition, the Linfield faculty recommends the following courses for those who plan to take the CPA Examination: Business Law II (BUSN 440) and Governmental and Not for Profit Accounting (BUSN 464).
Curriculum Plan for Fall Entry
Post Baccalaureate Accounting Certificate
| Fall 10 | Win 11 | Spr 11 | Sum 11 |
| BUSN 361 | BUSN 464 * | BUSN 362 | BUSN 466 |
| BUSN 461 | BUSN 468 | BUSN 469 | |
| 8 credits | 3 credits | 8 credits | 8 credits |
* BUSN 464 is recommended, but not required.
Curriculum Plan for Spring Entry
Post Baccalaureate Accounting Certificate
| Spr 11 |
Sum 11 |
Fall 11 |
Win 12 |
| BUSN 361 | BUSN 362 | BUSN 466 | BUSN 464 * |
| BUSN 461 | BUSN 468 | BUSN 469 | |
| 8 credits | 8 credits | 8 credits | 3 credits |
* BUSN 464 is recommended, but not required.
Program Costs and Financial Aid
To receive an Information Kit, please complete the form at the following URL:
http://www.linfield.edu/dce/contact/responseform.php
Have questions? Call or email Enrollment Specialist, Gloria Flower.
Phone: 503-287-3191, email: gflower@linfield.edu
For those adult learners whose undergraduate degree is not in business who need to complete the required number of business credits in order to qualify for the CPA exam, Linfield offers online courses in basic business subjects and economics. You can find these courses in our Year Long Plan.
Get information on the Oregon CPA exam or the Washington CPA exam. Or find your state board of accountancy for preparing for the CPA exam.
Post baccalaureate certificates help you fulfill your dream for higher education. Please contact us and one of our knowledgeable admissions and enrollment specialists will help you get started.

