Course List

Certificate in Accounting

Certificate in Accounting (post-baccalaureate)  at the University of Louisville Online

UofL’s online Certificate in Accounting consists of 7 program courses (21 hours) and 2 prerequisite courses (6 hours). Please note that Kentucky requires an additional 12 credit hours of business courses to qualify for the CPA exam. These courses include ECON 201 Microeconomics and ECON 202 Macroeconomics.

Students typically complete the program in 3-4 semesters.


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Prerequisites

Courses Code Course Title Credit Hours
ACCT 201 Principles of Financial Accounting 3
ACCT 202 Principles of Managerial Accounting 3
TOTAL CREDIT HOURS 6

Required Courses

Courses Code Course Title Credit Hours
ACCT 301 Intermediate Accounting I 3
ACCT 302 Intermediate Accounting II 3
ACCT 310 Introduction to Accounting Information Systems 3
ACCT 315 Introduction to Taxation 3
ACCT 320 Managerial Cost Accounting 3
ACCT 430 Auditing Theory and Practice 3
Elective ACCT 401, 415 3
TOTAL CREDIT HOURS 21

Required courses are offered each fall and spring semester. Some courses may be also offered in the summer sessions. Course prerequisites must be met prior to registration.

Other electives are available on-campus.



Course Descriptions

ACCT 201 Principles of Financial Accounting

Prerequisite: ACT math score of 25 or an SAT1 Math Sub-score of 580 or completion of MATH 111. The course focuses on the relevance and interpretation of accounting information for decision making. Preparation of financial statements is also covered.


ACCT 202 Principles of Managerial Accounting

Prerequisite: ACCT 201. The course focuses on the information needed by management, where this information can be obtained, and how it can be used to carry out management's responsibilities within an organization.


ACCT 301 Intermediate Accounting I

Prerequisite: ACCT 202 or ACCT 205; ECON 201; ECON 202 (or concurrently); ENGL 102 or ENGL 105. The first of two courses dealing with financial reporting as reflected in Generally Accepted Accounting Principles. The course will discuss the theoretical underpinnings and the practical applications of income determination and balance sheet valuations. Intermediate Accounting I will focus on the accounting cycle and the nature of the financial statements.


ACCT 302 Intermediate Accounting II

Prerequisite: Grade of “B” or better in ACCT 301 or permission of the School of Accountancy Director. A continuation of the study of income determination and balance sheet valuations which was begun in ACCT 301.


ACCT 310 Introduction to Accounting Information Systems

Prerequisite: ACCT 302 (or concurrently); ACCT 320 (or concurrently); CIS 250 or CIS 305. An introduction to Accounting Information Systems covering systems and control concepts, procedures and technologies as well as systems development processes and software applications.


ACCT 315 Introduction to Taxation

Prerequisite: ACCT 202 or ACCT 205; CIS 250 or CIS 305; ECON 201; ECON 202; BSTA 201 or BSTA 301; ENGL 102 or ENGL 105. An introduction to the laws and regulations relating to federal taxation. The course covers individual and general business tax problems from the point of view of the accountant. Tax research methodology is also introduced.


ACCT 320 Managerial Cost Accounting

Prerequisite: ACCT 202 or ACCT 205; CIS 250 or CIS 305; BSTA 201 or BSTA 301. Accumulating, reporting, and analyzing costs from the point of view of the management accountant. Emphasis is placed on the determination of costs relevant to a specific purpose, whether inventory valuation, control of current operation or special decisions.


ACCT 430 Auditing Theory and Practice

Prerequisite: ACCT 302 and ACCT 310. A survey of the role of the certified public accountant as independent auditor of financial statements. Topics include professional ethics, generally accepted auditing standards, legal liability, statistical sampling, audits of EDP systems, internal control, audit work programs and the auditor's opinion.


ACCT 401 Advanced Accounting Problems

Prerequisite: ACCT 302. A study of partnerships, business combinations, consolidated financial statements and accounting for multinational enterprises.


ACCT 415 Advanced Taxation

Prerequisite: ACCT 302 (or concurrently) and ACCT 315. A study in detail of the Federal taxation problems relating to partnerships, corporations, estates and trusts. Text material is supplemented by tax return preparation and research case studies



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