- Professionals who have already earned a bachelor's degree (in any field) and wish to develop careers in accounting or another business field in which substantial knowledge of accounting is an asset
- Share substantial knowledge of accounting
- Enhance their careers in the business field
-
Sit for the CPA examination in Pennsylvania
This certificate is applicable to such fields as:
Public accounting, auditing, taxation, corporate accounting, governmental accounting, and other careers in business that require a substantial knowledge of financial and/or managerial accounting.
Credits earned at other accredited educational institutions will be evaluated for transfer. However, a minimum of 15 credits must be earned at the University of Pittsburgh. Students must maintain a minimum cumulative quality point average of 2.0 in all university accounting courses.
CPA preparation
Courses in this program satisfy some of the requirements of Section 4(b)(1) of the Pennsylvania CPA statute. A college degree is also required. Interested participants should carefully review the current topical coverage on the examination and select electives accordingly, and confirm the requirements for examination and licensure in the states in which they plan to practice. To receive an application for the CPA examination (given in May and November) and general information regarding the educational and experiential requirements for the CPA examination, contact:
Pennsylvania State Board of Accountancy
P.O. Box 2649
Harrisburg, PA 17105-2649
Phone: 717-783-1404
Fax: 717-705-5540
Web: www.dos.state.pa.us/bpoa/accbd/mainpage.htm
E-mail: st-accountancy@state.pa.us
Fees and Tuition
If employed, check with your company's human resources office to see if you qualify for company tuition benefits. Current tuition rates are available at
http://www.ir.pitt.edu/tuition/
. Financial Aid information is available at
www.pitt.edu/~oafa/fahome.html
. Information about billing and payment options is available at
www.bc.pitt.edu/students
.
Obtaining the certificate
To receive the certificate you must fill out an application with your academic advisor prior to completing your last term in the program. Check with your academic advisor for the application filing form and deadline, and be sure all requirements for the certificate have been met. To avoid a late fee, you should complete this process when registering for the term.
All courses are offered in the evenings. Click here to check the University schedule of classes for courses offered each term. (Not all courses are offered every term.) Required Courses All courses are three credits except
Tax Accounting
CDACCT 6241.
Financial Accounting
CDACCT 6030
Students are helped to become informed users of external financial reports. The basic structure and content of these reports and the process by which they are prepared will be studied. Discussion will involve what items are included in the reports, how such items are measured, and how various economic events affect them. An understanding of what can be inferred from the reports about past performance, present position, and future prospects of the firm will be developed. (Prerequisite: At least one course in economics is recommended).
Managerial Accounting
CDACCT 6040
This course introduces students to the basic terminology and concepts of cost accounting, and provides an introductory coverage of product costing, cost allocation, budgetary control, responsibility accounting, and the use of cost information in resource allocation and other managerial decisions. Textbook material and real-world examples are used to engage students in extensive problem solving. This course requires the use of Microsoft Excel. (Prerequisite: CDACCT 6030 Financial Accounting).
A "C" in Financial Accounting (CDACCT 6030) and Managerial Accounting (CDACCT 6040) is required for admission into all other courses in the program. Students must follow the approved prerequisites for each course.
Intermediate Financial Reporting 1
CDACCT 6204
This course covers the Conceptual Framework of Financial Accounting and its influence on Generally Accepted Accounting Principles (GAAP), with special emphasis on the valuation of assets and measurement of income. Requirements include reading the original pronouncements on the GAAP, making oral presentations, and writing short position papers on various accounting issues of current interest. (Prerequisite: CDACCT 6030 Financial Accounting and CDACCT 6040 Managerial Accounting).
Intermediate Financial Reporting 2
CDACCT 6205
Topics covered include valuation of liabilities, owners' equity, cash flow statements, and disclosure outside the primary finan¬cial statements. Like Intermediate Financial Reporting 1, this course also engages students as active participants in the learning process. (Prerequisite: CDACCT 6204 Intermediate Financial Reporting 1).
Accounting Information Systems
CDACCT 6236
This course addresses the design and implementation of accounting information systems and their ability to collect data on the activities of the organization, to accumulate and summarize it, and to make the information available to managers for analysis, decision making, and control. Special emphasis is placed on the problems inherent in this effort. (Prerequisite: CDACCT 6040 Managerial Accounting).
Auditing
CDACCT 6238
This course introduces the auditing process and profession. Main topics include the nature and purpose of auditing, auditing standards, professional conduct, auditor legal liability, and approaches in auditing financial statements. The course emphasizes a risk-based approach to selecting appropriate auditing techniques. It examines the auditor's decision process relating to internal control assessment, audit sampling and obtaining audit evidence about financial accounts. Also examined is the extent of the auditor's responsibility to uncover fraud. (Prerequisite: CDACCT 6205 Intermediate Financial Reporting 2 and CDACCT 6236 Accounting Information Systems).
Tax Accounting
CDACCT 6241 (4 credits)
This is an intensive introduction to federal income tax concepts, statutes and regulations, and their use in accounting and planning of business activities of corporations, partnerships, and individual proprietorships. Also covered are federal income tax concepts for individuals, including their use in accounting and planning of personal activities and investments. (Prerequisite: CDACCT 6205 Intermediate Financial Reporting 2).
Intermediate Financial Reporting 3
CDACCT 6206
This course covers the current developments in Generally Accepted Accounting Principles (GAAP) and some highly technical financial accounting topics not covered in Intermediate Financial Reporting 1 and 2. Requirements include resolving complex and unstructured financial accounting and reporting problems and presenting reasoning both orally and in writing. This course is strongly recommended for those who might take jobs that involve preparation of external financial reports for businesses. (Prerequisite: CDACCT 6205 Intermediate Financial Reporting 2).
Strategic Cost Analysis and Financial Value
CDACCT 6221
Topics covered include how product cost measurement affects resource allocation decisions; how to design cost systems; the strategic role of cost information and the relationship between process improvement and cost reduction; performance measurement and organizational transformation for value creation. (Prerequisite: CDACCT 6040 Managerial Accounting).
Advanced Financial Accounting
CDACCT 6216
This course covers topics that are of particular interest to financial report preparers and auditors. Special emphasis is placed on accounting for business combinations and consolidated financial reporting. Other topics include international accounting, accounting for partnerships, and accounting by fiduciaries. (Prerequisite: CDACCT 6205 Intermediate Financial Reporting 2).
Business Law
BUSENV 1760
This course provides students with an exposure to the extensive laws and regulations that affect almost all major aspects of business operations. Topics covered are chosen on the basis of their importance to contemporary business.
College of Business Administration
The College of Business Administration (CBA) is the undergraduate division of The Joseph M. Katz Graduate School of Business. CBA offers full- and part-time programs with majors in accounting, finance, general management, and marketing. The faculty are drawn from the Katz School, which is accredited by the AACSB International.
Learning Solutions
Learning Solutions provides adult and continuing education programs that are designed to address changing employer and student needs. The high-quality, flexible programs include degree completion, certificates and enrichment courses. Learning Solutions provides a single point of access to innovative programs and services of the College of General Studies and other schools of the University of Pittsburgh that both enrich lives and promote the economic health of the region.