Post-Baccalaureate Accounting Proficiency Certificate
Description:
The Post-Baccalaureate Accounting Proficiency Certificate at the Community College of Philadelphia is designed to provide students who have earned a bachelor's degree in non-accounting fields of study with the knowledge and skills required to meet state board of accountancy educational requirements. Students who earn this Certificate will be eligible to sit for the Certified Public Accountant (CPA) exam. All of the accounting courses are available online in order to help potential CPA candidates meet their educational requirements while working and meeting family obligations. For more information about the Pennsylvania CPA exam, please visit https://nasba.org/exams/cpaexam/pennsylvania/.
Program Learning Outcomes:
Upon successful completion of the Post-Baccalaureate Accounting Proficiency Certificate, students will be able to:
- Explain the contents of financial statements prepared according to Generally Accepted Accounting Principles (GAAP) and required related note disclosures
- Apply managerial and cost accounting concepts in a problem solving environment
- Explain the ethical and professional responsibilities of certified public accountants
- Discuss the application of the Internal Revenue Code to personal income tax returns
- Discuss the assurance and attest functions as they relate to the financial statements of an entity
Program Entry Requirements:
The program is open to students who hold bachelor's degrees in non-accounting fields of study (from a college or university accredited by a nationally recognized accrediting agency recognized by the United States Department of Education) who wish to gain the knowledge and skills required to work in the field of accounting and sit for the CPA exam.
Program of Study and Graduation Requirements:
Successful completion of the proficiency certificate requires a “C” grade or better in each of the courses listed.
Course Sequence:
| Course Number and Name | Prerequisites | Credits |
|---|---|---|
| Course Number and Name ACCT 101 - Financial Accounting | Prerequisites | Credits 4 credits |
| Course Number and Name MNGT 262 - Business Law | Prerequisites | Credits 3 credits |
| Course Number and Name ACCT 208 - Tax Accounting | Prerequisites | Credits 3 credits |
| Course Number and Name ACCT 102 - Managerial Accounting | Prerequisites ACCT 101 with a grade of "C" or better | Credits 3 credits |
| Course Number and Name ACCT 201 - Intermediate Accounting I | Prerequisites ACCT 101 | Credits 3 credits |
| Course Number and Name ACCT 202 - Intermediate Accounting II | Prerequisites ACCT 201 | Credits 3 credits |
| Course Number and Name ACCT 203 - Cost Accounting | Prerequisites ACCT 102 with a grade of "C" or better | Credits 3 credits |
| Course Number and Name ACCT 206 - Auditing | Prerequisites ACCT 201 | Credits 3 credits |
Minimum Credits Needed to Graduate:
25For More Information, Contact:
The Division of Business and Technology, Room B2-22, 1700 Spring Garden Street, Philadelphia, PA 19130, Telephone (215) 751-8414; or the College Information Center (215) 751-8010.