Certificate of Accountancy

Introduces and defines basic accounting concepts, principles and procedures for recording business transactions and developing financial accounting reports.

Examines application of basic accounting concepts, principles and procedures to more complex business situations in a corporate setting.

Analysis of accounting data as part of the managerial process of planning, decision-making, and control. Concentrates on economic decision-making in enterprises.

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).

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.

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).

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.

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.

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.

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.

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 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.