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Accounting Diploma The Diploma in Accounting program is designed primarily for students who have completed a bachelor's or an advanced degree and wish to qualify themselves for exams for professional certification such as Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Managerial Accountant CMA) or Accredited Business Accountant (ABA). The program also is designed for those who wish to make a career change and need to acquire the skills necessary for success in the workplace as an accountant. Otherwise qualified students who complete the diploma program also satisfy all of the requirements for entry to the Master of Science in Professional Accounting program.
Degree Overview
The program is comprised of 12 classes, not including prerequisites (3). The average time to complete the program on a part-time basis is six quarters, assuming 9.0 credit hours (two classes) per quarter. The program is available through classroom instruction and Online instruction.
Core Requirements
Intermediate Accounting I - ACC299
Credits: 4.5Prerequisites: BUS 122 or Experience
Intermediate Accounting II - ACC300
Credits: 4.5Prerequisites: Intermediate Accounting I
This course covers the accounting for intangible assets, current and non-current liabilities, stockholders’ equity, investments, income taxes, compensation, leases, additional reporting issues, and discounted cash flows. The material refers to pronouncements of the Financial Accounting Standards Board and the
American Institute of Certified Public Accountants.
Intermediate Accounting III - ACC301
Credits: 4.5Prerequisites: Intermediate Accounting II
This course is an extension of ACC 304, Intermediate II. Topics covered include the accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting.
The material refers to pronouncements of the Financial Accounting Standards Board and the American Institute of Certified Public Accountants.
Cost Accounting 4.5 - ACC330
Credits: 4.5Prerequisites: Accounting II
This course covers accounting procedures relating to the process cost system, the estimated cost system, and the standard cost system. Examines the accounting for by-products and includes comprehensive coverage of budgeting for all areas of business enterprise: sales, production, commercial expenses, capital investments, and forecasting.
Auditing - ACC335
Credits: 4.5Prerequisites: Intermediate Accounting II
This course covers theory of auditing, including the educational and moral qualifications for auditors, as well as the role of the auditor in the American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors. Comprehensively covers planning and designing the audit program, gathering and summarizing evidence, and internal control.
Non-Profit/Municipal Accounting - ACC350
Credits: 4.5Prerequisites: Intermediate Accounting II
This course analyzes accounting procedures peculiar to non-profit organizations and municipalities. It illustrates statements commonly prepared for each type of organization, fund, and account group. The course also encompasses GAAP standards and reporting requirements that pertain to non-profit organizations and GASB standards and reporting requirements that relate to government accounting.
Advanced Accounting - ACC410
Credits: 4.5Prerequisites: Intermediate Accounting II
This course covers accounting for home office and branches, business combinations, and consolidations. It provides a continuation of the preparation for the CPA examination as well as various techniques for solving some of the more complex problems in the business environment.
Principles of Accounting I - BUS112
Credits: 4.5Prerequisites: None
This course is an introduction to the basics of accounting procedures. Topics include, accounting techniques and cycles, billings, balance sheets, and financial statements.
Principles of Accounting II - BUS122
Credits: 4.5Prerequisites: BUS112
This course expands the students knowledge of preparing balance sheets and financial statements. The student will prepare general ledger entries, prepare payroll, and discuss budget control.
Business Law - BUS200
Credits: 4.5Prerequisites: Student must take any 100 level course beforehand
This course is an introductory to law and ethics and outlines the ethical responsibilities managers face when conducting business. This course includes vulnerability to lawsuits and litigation. American and international perspective and interpretations of laws and ethical standards are discussed.
Taxation Principles - BUS320
Credits: 4.5Prerequisites: BUS122 or Equivalent
This course provides a sufficient understanding of the tax environment to evaluate business transactions. Fundamental tax concepts are applied to a variety of business, investment, employment, and personal transactions. Topics include business formation, capital expenditures, employee and executive compensation, international and multi-state operations and disclosure.
Accounting Information Systems - BUS420
Credits: 4.5Prerequisites: None
This course focuses on the impact of information technology on accounting including developments in the Internet, electronic commerce, EDI and databases. Additionally, the course provides information on developing, implementing, and maintaining an accounting information system. It also addresses the increasingly competitive business environment and techniques to reap the most value at the least cost.
