Certificate of Accountancy
Certificate
Estimated Length of Completion
| Degree | Quarters | Credits |
|---|---|---|
| Certificate | Full Time: 4 Part Time: 7 |
45.0 |
Program lengths are estimates, not guarantees. For the most current program information, please check with the program contact.
Program Pathway Map
Program Pathways are a series of courses and experiences carefully selected to help you earn your credential and prepare for your career or university transfer. Program Pathway Maps guide you through quarter-by-quarter coursework, indicate when you’ll need to complete important steps, and describe popular careers in this pathway. Some course sequences or recommended courses can be customized or adjusted by speaking with an advisor.
This certificate is designed for anyone who has a non-accounting bachelor's degree and is 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.
Please review this virtual information session to learn more and find contact information.
Entry requirements: ACCT&201, ACCT&202, ACCT&203 with a grade of 2.0 or better. It is necessary that students have taken all prerequisite accounting courses within five years.
| 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.
Coursework
| Course | Course ID | Credits | Availability |
|---|---|---|---|
|
Individual Income Tax
In this course, students will identify and apply the concepts, conventions, and research to obtain the necessary information needed to prepare an accurate individual income tax return. Students will demonstrate the knowledge and understanding of basic and complex individual income tax issues. This course also enhances skills in tax law issues and conducting basic research related to tax preparation. |
ACCT 255 | 5.0 | |
|
Taxation of Corporations and Partnerships
This course is an overview of the fundamentals of business entity taxation and the complex tax rules that govern a variety of business entities from conception to dissolution. You will learn about the tax attributes of Corporations, Estates and pass-through entities such as Partnership, S-Corporation and Limited Liability Companies. We will compare the various entities and explore some of the tax and non-tax considerations that encourage business associates to choose one type of entity another. |
ACCT 256 | 5.0 | |
|
Accounting for Not-For-Profit and Gov 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. |
ACCT 265 | 5.0 | |
|
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 use of accounting for decision making. |
AIA 301 | 5.0 | |
|
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 | |
|
Multinational Accounting Ethics
This course introduces the ethical responsibilities of accounting professionals in a multinational context. Topics include independence, integrity, objectivity, professional behavior, and compliance with domestic and international codes of conduct. Through case studies, students explore real-world global ethical dilemmas, apply foundational principles, and develop skills for responsible business decision making. |
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 | |
|
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 fraud and fraud prevention topics associated with an AIS, the relationship of the AIS with Information Technology (IT), 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 accounting auditing theory, principles, concepts and practices used for public and non-public companies. Students will learn how auditing procedures vary across accounting firms, how to render an opinion on the fairness of financial statements, and how international current events influence the ethical responsibilities of auditing professionals. |
AIA 440 | 5.0 |