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Certificate Program in Accounting

The demand for accountants continues to be strong. Recent changes in accounting law and a new focus on ethical accounting practices are fueling the market, and a recent report by the Bureau of Labor Statistics indicates that the accounting field will grow an estimated 19.5 percent by the year 2012.

The UC Davis Extension Accounting Certificate Program provides a working understanding of accounting principles and financial reporting practices, and it will help you gain the knowledge necessary to enter this field or acquire concrete, financial business management skills.

Program benefits

• Enhance your proficiency in accounting-related functions to work in a variety of public and private accounting positions.
• Learn to prepare, interpret and present financial statements.
• Learn to make credit, investment and management decisions using financial analysis.
• Understand methods to analyze and gain skills to interpret data.
• Learn accounting principles to develop, manage and expand business.
• Fulfill your educational needs as a working professional.
• Work towards completing educational requirements for the CPA exam.

Who should attend

• Anyone wanting to understand modern accounting principles and practices
• Bookkeepers and accounting clerks who want to advance to a higher professional level
• Business and franchise owners who want to strengthen their business practices
• Accountants and employees responsible for accounting functions who want to acquire specific knowledge of individual accounting subjects
• Public sector, nonprofit employees and board members of nonprofits
• Individuals who need to understand how to meet financial accountability standards

Certificate requirements

Courses may be taken individually or as part of a certificate program. Participants will be awarded a certificate in Accounting upon the successful completion of 16 required units and seven (7) to eight (8) elective units of designated course work. Courses are typically offered in the evenings and on some weekends. It is possible to complete the program in one year.

Tuition for the entire Accounting Certificate Program is $3,375 to $3,625, depending on when you enroll. The certificate application fee ($45), textbooks and parking are not included in the tuition fee.

Many of the accounting courses count toward the educational requirements to sit for the CPA exam or fulfill continuing education CMA requirements. For more information about the CPA license, visit www.dca.ca.gov/cba/.

Quarterly schedule of courses

		UNITS	F	W	SP	SU
REQUIRED COURSES	Principles of Financial Accounting	4
	Principles of Managerial Accounting	4
	Financial Statement Analysis	4
	Intermediate Accounting	4
ELECTIVE COURSES	Auditing	4
	Accounting for Governmental and Nonprofit Organizations	4
	Individual Income Taxation	4
	Business Law	3
	Taxation of Business Entities	4
	Classroom format

Required Courses

Principles of Financial Accounting

4 quarter units academic credit, X407.4.

Examine accounting theory, principles and practice through a combination of lectures, readings and class exercises. Learn about accrual account concepts, transaction analysis, and recording and processing (journals and ledgers) methods. Gain an in-depth understanding of the preparation and analysis of financial statements (income statements, balance sheets and cash-flow statements); sales and cost of sales; inventory valuation; depreciation of operational assets; accounting for investments; and liability and present value concepts.

This course is not currently scheduled.

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Principles of Managerial Accounting

4 quarter units academic credit, X407.6.

Organizations depend on managerial accountants to provide them with the information to direct and control their operations. Learn what kinds of financial information are needed within an organization, where this information can be obtained, and how managers use this information to plan, control and make decisions. 

Explore the concepts, theory and practice of the cost-control function of management with regard to planning operations, controlling activities and decision making. Focus on the internal use of data as opposed to external reporting. Examine cost behavior and forecasting, capital budgeting, activity-based costing and A.B.C. management, costs of quality and productivity improvement programs, cost-volume analysis, tactical decision making and transfer pricing. 

There is a reading assignment due for the first class meeting: Chapter 1.

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Financial Statement Analysis

4 quarter units academic credit, X407.10.

Focus on the effective analysis of financial statements and how to integrate accounting concepts and principles into your statements. Examine the analytical tools for assessing a company's performance, the concept of quality of earnings and the approaches to valuation. Topics also include:

• balance sheet analysis
• asset and business evaluation issues
• income statement analysis
• profit margins
• return on assets and equity
• cash flow analysis

This course is not currently scheduled.

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Intermediate Accounting

4 quarter units academic credit, X456.6.

Gain a thorough understanding of the theory behind best practices in accounting and learn to incorporate those theories into practical usage. Focus on the preparation of principal accounting statements, including the recording, valuation and presentation of cash, temporary investments, receivables and inventories. Explore accounting concepts for physical plants and equipment, intangibles, current assets and liabilities, fixed asset accounting and current obligations.

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Elective Courses

Auditing

4 quarter units academic credit, X456.7.

Examine the audit process in depth and explore the most recent developments and trends in auditing. Learn to plan an audit and to develop the internal control processes and procedures required. Develop analytical procedures as well as tests of transactions and account balances. Find out current best practices for completing the audit and issuing the audit report. Entry-level auditors, accounting students and professionals who need to learn or review auditing objectives and techniques benefit.

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Accounting for Governmental and Nonprofit Organizations

4 quarter units academic credit, X407.8.

Gain an understanding of the characteristics of governmental and nonprofit accounting with an emphasis on the various fund types and account groups. Review and evaluate the most recently recommended accounting and financial reporting practices for state and local governmental units. Explore both the theoretical and practical aspects of governmental and nonprofit accounting.

Prerequisites:

Principles of Financial Accounting, or an equivalent course.

This course is not currently scheduled.

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Individual Income Taxation

4 quarter units academic credit, X456.5.

Gain the practical knowledge you need to apply tax laws when preparing tax forms and helping your clients plan their processes. Examine the most current laws affecting capital gains and losses, adjustments to gross income, itemized deductions, tax credits and payments, and estimated taxes. Learn about sole proprietorship and small business taxation, as well as real property transactions, with an emphasis on issues relating to all aspects of individual taxation. Knowledge of current federal income tax laws as they relate to individual income taxation is critical for accountants. Acquire the skills to more effectively prepare, or help your clients prepare, their income tax returns.

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Business Law

3 quarter units academic credit, X407.5. 30 MCLE Hours

Explore the legal environment in which businesses operate. Examine various areas of the law integral to the operation of businesses today, such as contracts, torts and negligence; product liability; constitutional law as it applies to business; and federal and state civil procedures. Gain a better understanding of employment laws; the U.S. legal system; criminal law; law of agency; contracts, including Article II of the Commercial Code; bankruptcy; and the legal principles applicable to the different forms of business entities. Business owners, managers, accountants, paralegals and all those seeking to enhance their general understanding of the legal system benefit.

This course is not currently scheduled.

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Taxation of Business Entities

4 quarter units academic credit, X407.11.

Develop expertise in business taxation and become more valuable to your organization or practice. Examine the principles surrounding the federal income tax laws and regulations applicable to partnerships, C corporations, S Corporations, trusts and other family tax issues. Learn the basics of federal tax law, gross income, deductions, losses and loss limitations, property transactions, multi-state taxation, business credits and choice of entity (comparing business entities).

Prerequisites:

Principles of Financial Accounting.

This course is not currently scheduled.

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Classes in Sacramento, Davis and Online.