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Click on the name of an online accounting certificate courses to view the detailed information; you can also find out about the college or university offering the category by clicking on "School's Profile". |
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Name (Section Id) |
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Name of College, University |
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School's Profile |
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Accounting: Advanced I (X152) |
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Accounting |
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UC Berkeley Extension Online |
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Details |
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This course applies fundamental accounting theory to corporate combinations and segments; it also covers foreign currency transactions and translation of foreign currency financial statements. The course is designed for students who want to develop competency in analyzing and interpreting the full product of accounting, including those who hope to enter the accounting profession and ultimately qualify for the certificate of Certified Public Accountant. |
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Accounting: Advanced II (X153) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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This course, a continuation of Accounting: Advanced I X152, applies fundamental accounting theory to partnerships, corporate reorganizations, and estates and trusts, as well as governmental and not-for-profit entities. You also learn about Securities and Exchange Commission requirements. Take this course if you want to develop competency in analyzing and interpreting the full product of accounting, and if you want to enter the accounting profession and ultimately qualify for the certificate of Certified Public Accountant. |
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Accounting: Intermediate I (X148) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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This continued study of accounting theory and practice reviews the accounting cycle and preparation of accounting statements. Topics include the environment and conceptual framework of financial accounting, statement of income and retained earnings, balance sheet and statement of cash flows, the time value of money, cash and receivables, valuation of inventories, acquisition and disposition of property, depreciation and depletion, and current liabilities and contingencies.
The course is designed for anyone interested in business management and economics seeking training beyond the first-year courses, as well as for accounting majors and those preparing for the CPA examination.
Prerequisites: Introduction to Financial Accounting XB102A and Managerial Accounting XB102B or equivalent. Supervised final examination. |
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Accounting: Intermediate I (X148) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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This continued study of accounting theory and practice reviews the accounting cycle and preparation of accounting statements. Topics include the environment and conceptual framework of financial accounting, statement of income and retained earnings, balance sheet and statement of cash flows, the time value of money, cash and receivables, valuation of inventories, acquisition and disposition of property, depreciation and depletion, and current liabilities and contingencies.
The course is designed for anyone interested in business management and economics seeking training beyond the first-year courses, as well as for accounting majors and those preparing for the CPA examination.
Prerequisites: Introduction to Financial Accounting XB102A and Managerial Accounting XB102B or equivalent. Supervised final examination. |
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Accounting: Intermediate II (X149) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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A continuation of Accounting: Intermediate I X148, this course discusses long-term liabilities; stockholders' equity; dilutive securities; earnings per share calculations; investments; revenue recognition; accounting for income taxes, pensions, and leases; error analysis; statement analysis; and full disclosure in reporting. |
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Accounting: Intermediate II (X149) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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This course builds on the art of accounting, its concepts, and requirements learned in Financial Accounting. It is an extension of Intermediate Accounting I. The focus is on applying these concepts in developing a financial statement, which clearly and accurately depicts the performance of a company. It accomplishes this by studying, in detail, Stockholder's Equity, EPS, Income Taxes, Leases, Pensions, Revenue, and Cash Flows. |
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Advanced Accounting Theory and Practice (Online) (X 124B) |
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Accounting |
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C |
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University of California, Los Angeles Extension |
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Details |
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This online course examines partnerships and joint ventures; installment and consignment sales; receiverships, estates, and trusts; and governmental units. International operations, including accounting for transactions with foreign companies, use of foreign exchange contracts to hedge against foreign currency fluctuations, and translation of accounts of foreign subsidiaries and branches, also are covered. |
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Advanced Assurance Topics (80150) |
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Accounting |
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Cardean University |
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This seminar explores different trends in the assurance area. Assurance services include professional activities that improve information quality for decision makers. Major course topics include assurance services and corporate governance, continuous auditing, international assurance models, earnings management, and fraud detection.
A core project scenario will frame the learning and topics throughout the seminar. In addition to weekly online discussions, students will apply the seminar concepts to their own organizations. |
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Auditing (XB126) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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In this course, you examine the concepts and problems in professional verification of financial and related information, including ethical, legal, and other professional issues, historical developments, and current concerns.
Prerequisites: Accounting: Intermediate I X148 and II X149 or study equivalent to Financial Accounting I 121 offered on the UC Berkeley campus. Recommended: Accounting: Advanced I X152 and II X153 or study equivalent to Financial Accounting II 122 at UC Berkeley. Supervised final examination. |
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Auditing: Financial (Online) (X 423) |
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Accounting |
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C |
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University of California, Los Angeles Extension |
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Details |
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This online course examines the auditing principles governing the responsibilities of certified public accountants in their examination of clients' financial statements. Professional ethics, legal liability, internal control, evaluation, sampling techniques, and audit reports, as well as a study of the statements on auditing standards issued by the American Institute of CPAs, also are discussed. Instruction emphasizes verification of the major items reported in clients' statements, audit programs, and case studies. |
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Cost Accounting (XB124) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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This course is an intensive study covering basic cost accumulation systems and refinements used to determine costs of products or activities in various types of enterprises. It emphasizes managerial cost analysis and management decision planning. |
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Federal Income Taxation (Online) (X 127) |
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Accounting |
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C |
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University of California, Los Angeles Extension |
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Details |
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This online course explores individual income taxation issues, including tax determination; personal and dependents exemptions; concepts and inclusions of gross income; general deductions and losses; deduction of certain business expenses and losses; depreciation, cost recovery amortization, and depletion; deduction of employee expenses; itemized deductions and losses; passive activity losses; property transaction gains and losses; nontaxable exchanges; and capital gains and losses. |
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Financial Aid Fundamentals (Online) (X 314.89) |
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Accounting |
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C |
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University of California, Los Angeles Extension |
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Details |
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The field of financial aid is complex and information intensive. College counselors must have an understanding of this important component of the college admissions process. This online course provides a historical look at financial aid and covers types and sources of financial aid; how to apply for federal, state, and institutional aid; eligibility; how aid is determined; and scholarship search services. |
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Fundamentals of Tax Preparation I (Online) (X 427.08) |
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Accounting |
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C |
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University of California, Los Angeles Extension |
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Details |
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For new or inexperienced practitioners, this online course covers the basic elements of average individual and business tax returns, as well as new laws, filing requirements, exemptions, gross income, adjustments, itemized vs. standard deductions, business/professional income/loss, self-employment tax, investment credit and recapture, audit processes, appeals, and miscellaneous taxes. Instruction emphasizes hypothetical examples. |
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Information on CPA Licensure (N/A) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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UC Berkeley Extension Online offers courses that may satisfy many of the certificate and renewal requirements for Certified Public Accountants in California. |
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Intermediate Accounting Theory and Practice (Online) (X 120A) |
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Accounting |
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C |
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University of California, Los Angeles Extension |
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Details |
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This online course covers the interpretation, use, processing, and presentation of accounting information, as well as principal accounting statements. Valuation, recording, presentation, and control of cash, receivables, inventories, and current liabilities also are examined. |
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Intermediate Accounting Theory and Practice (Online) (X 120B) |
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Accounting |
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C |
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University of California, Los Angeles Extension |
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Details |
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This online course covers the valuation, recording, and presentation of plant, equipment, and intangible assets; accounting for corporations; contributed capital; stock rights, options, and convertible securities; retained earnings and dividends; and treasury stockbook value and earnings per share. |
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Intermediate Accounting Theory and Practice (Online) (X 120C) |
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Accounting |
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C |
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University of California, Los Angeles Extension |
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Details |
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This online course covers accounting for bonds, pension plans, long-term leases, and income taxes, as well as long-term investments in corporate securities. Other topics include accounting changes, developing statements of changes in financial positions, and analyzing financial statements. Price-level and fair-value accounting, as well as present and future value of cash flows, also are discussed. |
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Introduction to Financial Accounting (XB102A) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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This course focuses on interpreting and analyzing financial statements. It provides an introductory, applications-level understanding of financial accounting concepts and practices. Consider this course if you have career interests in accounting and other business fields, including finance, management, marketing, and international business. It introduces the identification, measurement, reporting and analysis of financial effects of economic events. The course assumes no prior knowledge of accounting.
The Internet version of this course emphasizes understanding the role of accounting information in evaluating corporate financial performance. The independent learning version emphasizes procedures involved in preparing accounting statements. Both versions fulfill degree requirements for business degrees and any other degrees or certificates which require an introductory financial accounting course. |
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Introduction to Financial Accounting (XB102A) |
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Accounting |
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C |
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UC Berkeley Extension Online |
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Details |
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This course focuses on interpreting and analyzing financial statements. It provides an introductory, applications-level understanding of financial accounting concepts and practices. Consider this course if you have career interests in accounting and other business fields, including finance, management, marketing, and international business. It introduces the identification, measurement, reporting and analysis of financial effects of economic events. The course assumes no prior knowledge of accounting. Supervised final examination.
The Internet version of this course emphasizes understanding the role of accounting information in evaluating corporate financial performance. The independent learning version emphasizes procedures involved in preparing accounting statements. Both versions fulfill degree requirements for business degrees and any other degrees or certificates which require an introductory financial accounting course. |
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