Accounting Certificate

This certificate is post-baccalaureate and available both in the traditional classroom format and on-line.

Requires completion of:

BUS 363, 364, 365 Intermediate Accounting I, II, III
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 determination. 3 credits each. Prerequisite: BUS 260, 261, MAT 152, 301.

BUS 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. 3 credits. Prerequisite: BUS 261, MAT 152, MAT 301, CSC 120.

Plus three of the following:

BUS 464 Government/Not for Profit Accounting
Essential characteristics of financial operations and accounting for state and local governments, voluntary health and welfare organizations, health care organizations including hospitals, and college and university accounting. Includes audit and financial management requirements of these entities. Prerequisite: BUS 363. 3 credits.

BUS 466 Advanced Accounting
Accounting for business combinations and the preparation of consolidated financial statements. Special accounting problems related to foreign operations, segmental, and interim reporting. 3 credits. Prerequisite: BUS 365.

BUS 468 Federal Income Tax
Theory, policies, and procedures regarding federal taxation of individuals, corporations, partnerships, and fiduciaries. 3 credits. Prerequisite: BUS 364.

BUS 469 Auditing
Environment and processes of professional auditing. Concepts of evidence, internal control, and analysis of accounting systems. 3 credits. Prerequisite: BUS 364.

Get information on the Oregon CPA exam.