Certificate of Accountancy
CertificateThis certificate is designed for either working professionals or non-accounting bachelor’s degree graduates who are working toward meeting the accounting educational requirements of the Washington State CPA Examination. Additional courses are necessary to fulfill the requirements to sit for the exam. The courses in this certificate are not considered to be an official statement of acceptability by the Washington State Board of Accountancy. Students should consult the State Board's website for specific exam requirements. In addition, we strongly recommend that all CPA applicants complete a CPA review course to adequately prepare for the CPA Examination. See discovercpa.org for CPA Exam review providers.
WA State CPA Educational Requirements: https://acb.wa.gov/individual-licensing/education-requirements
Please contact your advisor to find out details about how to register for the new AIA courses.
Estimated Length of Completion
Degree | Quarters | Credits |
---|---|---|
Certificate | Full Time: 3 Part Time: 5 |
45.0 |
Program lengths are estimates, not guarantees. For the most current program information, please check with the program contact.
Course | Course ID | Credits | Availability |
---|---|---|---|
Principles of Accounting I
Introduces and defines basic accounting concepts, principles and procedures for recording business transactions and developing financial accounting reports. |
ACCT& 201 | 5.0 | |
Principles of Accounting II
Examines application of basic accounting concepts, principles and procedures to more complex business situations in a corporate setting. |
ACCT& 202 | 5.0 | |
Principles of Accounting III
Analysis of accounting data as part of the managerial process of planning, decision-making, and control. Concentrates on economic decision-making in enterprises. |
ACCT& 203 | 5.0 |
- Upon certificate completion student may meet the advanced accounting educational requirements for industry certifications like the Washington State CPA.
- Students will demonstrate an ability to organize their workload to meet academic deadlines and thereby develop professional skills.
- Students will be able to identify and appraise situations in professional accounting where the applications of ethical judgments are required.
- Students will be able to apply FASB & GAAS pronouncements to resolve professional accounting issues.
Job tests this program will prepare you for:
- Washington State CPA Examination
For current employment and wage estimates, please visit the following online resources and search for the relevant occupational term:
All costs are estimates and are not guarantees. For the most current program information, check with an adviser by calling 206.934.5391. There are additional costs for books and supplies. Each student is responsible for the purchase of certain supplies and required tools before the instruction begins.
Flat Rate
Flat Rate: $
All of the Certificate of Accountancy courses will have 100% online options. Some may have in-person or hybrid options, but the schedule may vary based on demand.
Worker Friendly
This program is offered at times and in formats that meet the needs of working adults. This includes:
- Online: Coursework is generally completed over the internet, within a quarterly timeframe, contact with instructor via email. Some courses may require limited on-campus visits.
- Hybrid: Hybrid courses provide students with the scheduling flexibility of fewer campus visits while covering the same materials as an equivalent class held entirely on campus. Hybrid classes usually have at least one on-campus meeting per week combined with a "virtual classroom" with online content, lessons and activities.
- Evening: Courses with a start time of 4:00 PM or later.
Coursework
Course | Course ID | Credits | Availability |
---|---|---|---|
Individual Income Tax
Introduction to individual tax laws (as opposed to business tax laws). Includes preparation of individual income tax forms using text and/or web based sites or income tax software. PLEASE NOTE: This class is typically offered every quarter (typical class offerings may change depending on student enrollment and other factors). |
ACCT 255 | 5.0 | |
Taxation of Corporations and Partnerships
This course provides a comprehensive study of the taxation of corporations and partnerships. Basic tax research and the theory of taxation are also developed.. Prereq: ACCT& 202 and ACCT 255 or instructor permission. |
ACCT 256 | 5.0 | |
Accounting for Not-For-Profit and Government Entities
This course is an overview of accounting for not-for-profit and government entities. It covers basic accounting principles and procedures relating to not-for-profit and government organizations. It includes financial statement preparation and analysis. PLEASE NOTE: This class is typically offered TWO times per year: Summer and Winter quarters (typical class offerings may change depending on student enrollment and other factors). |
ACCT 265 | 5.0 |
Course | Course ID | Credits | Availability |
---|---|---|---|
Intermediate Accounting I
Intermediate Accounting I is the first of a two-course series which provides a comprehensive study of financial accounting theory and reporting, including the conceptual framework of financial accounting. Topics include: Generally Accepted Accounting Principles, an in-depth examination of assets, the elements and structures of financial statements, accounting research, and the uses of accounting for decision making. Prerequisite: Acceptance into AIA BAS Program or instructor permission. |
AIA 301 | 5.0 | |
Accounting with International Accounting Ethics
Within a global setting, students study ethical reasoning, behavioral ethics, and ethical conduct within an accounting practitioner's framework that guides their ethical obligations as they provide accurate legal financial reports that contribute to managerial decisions. |
AIA 310 | 5.0 | |
Cost Accounting
Students use tools to define, calculate, and present accurate data to aid decision-making. Based on jobs, activities, and processes, students compute unit-cost data and present profit planning analyses. Students investigate flexible budgeting managerial tools and apply discounted-cash-flow concepts to the capital budgeting process. |
AIA 410 | 5.0 |
Course | Course ID | Credits | Availability |
---|---|---|---|
Intermediate Accounting II
Intermediate Accounting II is the second of a two-course series which provides a comprehensive study of financial accounting theory, reporting, and research. This course continues the in-depth study of the Conceptual Framework of financial accounting, Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), liabilities, equity, income taxes, pensions, leases, the Statement of Cash Flows, and financial reporting. |
AIA 302 | 5.0 | |
Accounting Information Systems
Accounting Information Systems (AIS) examines the governance of the AIS as part of the enterprise resource planning systems in a business. This course is focused on the various fraud and fraud prevention associated with AIS, how IT affects processes and controls, and the effects of recent regulatory developments by the international community on the design and operation of accounting systems. |
AIA 430 | 5.0 | |
Auditing
AIA 440 examines and prepares students to understand and apply auditing theory, principles, concepts and practices used for public and non-public companies. Students gain an understanding for how auditing procedures vary among different accounting firms and how to render an opinion on the fairness of financial statements. Students will also analyze how international current events affect the ethical responsibilities of auditing professionals. |
AIA 440 | 5.0 |