Students in class

Accounting

Career Studies Certificate

PURPOSE: This program will provide students with the accounting courses needed to meet the requirements of the Virginia Board of Accountancy to sit for the Certified Public Accountancy (CPA) examination.

OCCUPATIONAL OBJECTIVES: These accounting courses may also meet accounting requirements of various government and private sector positions.

ADMISSION REQUIREMENTS: General college curricular admission

PROGRAM NOTES: Students entering this program must have successfully completed Principles of Accounting I and II (ACC 211-212). Since the CPA exam is computer-based, students should be proficient with computers, including the ability to work with Windows, Word, and Excel. To meet the educational requirements to sit for the Virginia CPA exam, a candidate must obtain the following from one or more accredited institutions:

  • At least 120 semester hours of college courses;
  • Baccalaureate or higher degree; and
  • Accounting concentration or equivalent.

Course requirements include the following:

  • A minimum of 24 semester hours of accounting courses, to include courses in auditing, financial accounting, management accounting, and taxation; and
  • A minimum of 24 semester hours of business courses.  As many as six hours of accounting courses (not included in the 24 hours of accounting courses) may be considered for the business course requirement.

*Principles of Accounting courses (ACC 211-212) or introductory accounting courses cannot be considered in determining whether a person has obtained the minimum of 48 semester hours or equivalent required for an accounting concentration.

COURSE

TITLE

LEC.
HRS.

LAB.
HRS.

CRS.
CRE.

ACC 221

Intermediate Accounting I

3

0

3

ACC 231

Cost Accounting I

3

0

3

ACC 261

Principles of Federal Taxation I

3

0

3

ACC 241

Auditing I

3

0

3

TOTAL

12

0

12


Four of the five courses listed below must be taken to meet the 24-credit requirement.

COURSE

TITLE

LEC.
HRS.

LAB.
HRS.

CRS.
CRE.

ACC 2221

Intermediate Accounting II

3

0

3

ACC 217

Analyzing Financial Statements

3

0

3

ACC 215

Computerized Accounting

3

0

3

ACC 240

Fraud Examination

3

0

3

ACC 134

Small Business Taxes (includes Payroll Accounting)

3

0

3

TOTAL

12

0

12

Total Minimum Credits for Career Studies Certificate in Accounting

24

01.28.16
Required for the Accounting Career Studies Certificate.  ACC 221 is a prerequisite for ACC 222.

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