Graduate Certificate in Accounting

The School of Business' graduate certificate in accounting is designed to help you gain employment, as many employers prefer graduates who are CPA eligible, and Saint Leo University's program provides the shortest route to satisfy the requirements to sit for the CPA.

Our online graduate certificate in accounting helps you:

  1. Meet the requirement to sit for the CPA examination in those states where 150 hours is still required without having to complete a master's degree in accounting;
  2. Satisfy the need for those who have already passed the CPA examination and require 150 hours to become licensed;
  3. Gain employment, as many employers in the accounting profession prefer graduates who are CPA eligible;
  4. Gain knowledge and skills in the accounting areas that are generally not covered at the undergraduate level;
  5. Study at their own convenience, as these courses will be offered online.

Accounting courses explore:

  • Fund accounting for government, not-for-profit, and health care organizations
  • Fraud examination
  • Cost accounting with emphasis on cost analysis, capital budgeting, and activity-based costing
  • Business law for the accountant
  • Financial statement analysis using accounting principles, measurement, and reporting practices

Our online graduate certificate in accounting is accredited by the International Assembly for Collegiate Business Education (IACBE), a professional accreditor for business programs in student-centered colleges and universities throughout the world.

Certificate Requirements

Students may be able to waive the prerequisite courses if the courses were taken as part of their undergraduate degree programs, or as post-baccalaureate students. Prerequisite courses are ACC 201: Principles of Accounting I, ACC 202: Principles of Accounting II, ACC 301: Intermediate Accounting I, ACC 302: Intermediate Accounting II, ACC 331: Cost Accounting, and GBA 231: Business Law I. Students with non-business undergraduate degrees may be required to take additional undergraduate courses to satisfy the requirements for the GR.CE.ACC and the CPA examination.

Accounting Courses (18 credits)

  • Course
  • Course Name
  • Credits
  • ACC 504 Fund Accounting for Governmental and Not-for-Profit Accounting 3

    A study of financial and management accounting principles as they apply to governments and not for-profit organizations, and health care organizations. Also, an overview of the characteristics of generally accepted government auditing standards and the single audit.

    Prerequisites: Undergraduate courses in Principles of Accounting 1 and 2

  • ACC 505 Fraud Examination 3

    Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Emphasis will be on fraudulent financial reporting, litigation support, and investigative auditing. Students will work through cases, developing investigative strategies and seeking to prove how fraud was committed.

    Prerequisites: Undergraduate courses in Principles of Accounting 1 and 2

  • ACC 532 Advanced Cost Accounting 3

    Emphasis is placed on measurements for decision making and strategic planning, including cost analysis, capital budgeting, activity-based costing, and other advanced cost accounting and managerial decision topics.

    Prerequisites: ACC 331 or equivalent

  • ACC 538 Business Law and the Accountant 3

    The purpose of the course is to provide the accountant and aspiring accountant a general understanding of U.S. jurisprudence and the application of U.S. law to the business sector. The course content was developed in consultation with members of the accounting profession, and it focuses on matters pertinent to the practitioner. It takes as a "given" the fact that most accountants will spend their professional time working with or for various types of business organizations, most often corporations.

    Prerequisites: Undergraduate course in business law

  • ACC 549 Using Financial Accounting Information 3

    A study of financial statement analysis using accounting principles, measurement, and reporting practices. Also included are insights into income determination and methods for evaluating the firm through the balance sheet, income statement, statement of cash flows, and statement of changes in stockholders' equity.

    Prerequisites: ACC 301, ACC 302

  • ACC 540 Accounting Theory 3

    This course addresses the development of accounting theory, the conceptual framework, and international accounting. It also addresses topics in financial accounting theory including, but not limited to, the concept of income, the income statement, the balance sheet and the statement of cash flows, equity, and financial reporting disclosure requirements.

    Prerequisites: ACC 301, ACC 302

Total Credits 18