Program Overview

---

Overview of the Accounting Program

The certificate in Accounting is designed for professionals currently in the field who want to enhance their expertise or those pursuing a new career in accounting. UC San Diego Extended Studies Professional Certificate in Accounting offers a comprehensive grounding in accounting skills and an understanding of the environment in which today's accountant works.

Program Details

• The program is designed for professionals currently in the field who want to enhance their expertise or those pursuing a new career in accounting.
• It provides a robust foundation in areas such as public accounting, corporate accounting, personal financial planning, and auditing.
• Additionally, the program is well-suited for professionals needing academic units to qualify for the CPA exam or licensure.
• Program courses are taught by subject matter experts and experienced faculty, offering a current and relevant curriculum to meet the CPA Evolution Exam 2024 requirements.
• A key strength of the program is its focus on real-world, practical learning, combined with personalized guidance from an advisor to support students throughout their accounting educational journey.
• With the flexibility of year-round online course offerings, students can continue to advance their knowledge and skills while balancing their existing professional commitments.

Certification and Licensure Requirements

• For students who hold a bachelor's degree, the specific educational requirements to sit for the CPA exam needed for certification or licensure may be met by completing the Certificate and the required courses established by the governing organization.
• For candidates outside California, please check with your state accounting board for approval.
• For information regarding other CPA credential requirements, contact the governing organizations or your state board of accountancy directly.

Certificate Benefits

• Subject matter taught by experts and faculty
• Connect with peers and faculty
• Real-world, practical learning
• Courses offered year-round online
• The certificate may be completed entirely online.
• Earn units for the CPA Exam and license.
• Provides academic units which may be used to meet the California State Board of Accountancy’s educational requirements.

Required Courses

Complete all nine courses to receive the certificate.

Elementary Accounting I

• Units: 4.00
• $750.00
• Learn the basics in financial accounting theory and practice.

Federal Individual Income Taxation

• Units: 4.00
• $750.00
• Receive an introduction and overview of federal individual income tax law and procedures.

Elementary Accounting II

• Units: 4.00
• $750.00
• Understand managerial accounting theory and practice to evaluate organizations and execute appropriate business decisions.

Intermediate Accounting Theory and Practice I

• Units: 4.00
• $750.00
• Learn how to prepare the principal financial statements, including the recording, valuation, and presentation of cash, temporary investments, receivables, inventories, plants and equipment, intangibles, and current obligations.

Intermediate Accounting Theory and Practice II

• Units: 4
• $750.00
• This course covers recording, valuation, and presentation of investments, leases, pensions, corporate income taxes, paid-in capital and retained earnings.

Cost Accounting

• Units: 4
• $750.00
• Explore current trends in effective cost management and information gathering, combine basic textbook theory and tools for collecting and analyzing key accounting data.

Taxation of the Business Entity

• Units: 4.00
• $750.00
• Explore a comparative overview of the various business entities: the formation, capital structure and tax treatment of the sole proprietor, general and limited partnerships, LLPs, LLCs and S and C Corporations; and converting the existing entity into another type of entity.

Advanced Accounting Theory and Practice

• Units: 4.00
• $750.00
• Explore the topics of accounting for wholly-owned created subsidiaries, cost versus the equity method of accounting for subsidiary operations, accounting for partnership formation, operations and liquidations, accounting for estates and trusts, and operations for nonprofit organizations.

Auditing

• Units: 4
• TBD
• Are you an entry-level auditor, accounting student or professional who needs to learn or review auditing objectives and techniques?

Recommended Courses for meeting CPA Exam or licensing requirements

Check your state's governing board for their guidelines and policies.

Accounting Ethics

• Units: 4.5
• $795.00
• This course introduces the American Institute of CPAs (AICPA) Code of Professional Conduct and the state adoption and enforcement of the Accountancy code.

Audit and Risk Governance

• Units: 2.00
• $450.00
• This course provides an introduction to the principles and concepts of enterprise risk management (ERM).

Financial Statement Analysis

• Units: 4.00
• $695.00
• Financial statement analysis has many applications, including the evaluation of department and senior management performance, accounting compliance, and the profitability of business activities.

Fraud and Forensic Accounting

• Units: 4.00
• $695.00
• This course introduces the tools for identifying and discovering fraud in a business environment.

Government & Not For Profit Accounting

• Units: 4.00
• $895.00
• Government and Not for Profit accounting is a critical aspect of managing organization having profound impact on the public.

Information Systems Controls and Audit I

• Units: 4.00
• $895.00
• The purpose of this course is to introduce students to concepts, strategies and best practices in information systems governance, control and audit.

Information Systems Controls and Audit II

• Units: 4
• TBD
• The purpose of this course is to continue introducing students to concepts, strategies and best practices in information systems governance, control and audit.

Internal Auditing

• Units: 4.00
• $700.00
• Topics include the definition of internal auditing, the International Professional Practices Framework (IPPF) standards by the Institute of Internal Auditors, risk, corporate governance, internal controls, and conducting internal audit engagements.

Real Estate Tax and Accounting

• Units: 2.50
• $400.00
• Gain an overview of tax and accounting methodology requirements, and strategies in relation to the development and management of rental real estate and other real estate transactions.

Taxation: Practice, Procedure and Ethics

• Units: 3.00
• $595.00
• Death and taxes are two sure things in life.

Healthcare Finance and Accounting

• Units: 4.00
• $695.00
• Students successfully completing this course will earn quarter units which may be eligible to be used towards the CA Board of Accountancy's educational requirement for CPA Exam eligibility and licensure.

Pathway for eligibility to take the Uniform CPA Exam in California

• Complete a Bachelor's degree or higher from an accredited university
• Complete 36 quarter/24 semester units in Accounting Subjects by completing the Accounting Certificate
• Complete 36 quarter/24 semester units in Business-Related Subjects

Requirements for CPA Licensure in California

• Pass the Uniform CPA Exam
• Meet the educational requirements (complete a minimum of 225 quarter/150 semester units)
• Obtain the required accounting experience

Conditions for Admission

UC San Diego Extended Studies programs are designed to best serve college-prepared working professionals. Although programs are open to all adult learners, where program capacity is limited, applicants with this profile will receive preference for admission.

State Board Requirements

UC San Diego Extended Studies' courses in appropriate areas meet educational requirements to sit for the CPA exam and offer credit toward the continuing education requirement for relicensure.

Career Resources and Services

• One-on-One Career Coaching Appointment - Graduates who are interested in a career coaching appointment can schedule an appointment to get advice on resume building, applications, negotiation, interviewing, leveraging LinkedIn etc.
• O*Net - Career resources offered by O*Net, an online portal for career exploration, job analysis and self-assessment tools.
• The Career Channel - Brought to you by UCTV and UC San Diego Extended Studies, the Career Channel provides information, tools and experts to help those in career transition identify emerging areas of opportunity and develop plans for reskilling.
• Explore Career Tools to Make your Next Career Move - Get help with your career research to find the priority sectors and priority jobs.
• Professional Associations - Professional associations offer a terrific opportunity for career education, professional development and networking.

FAQs

• After I enroll in a course, how can I retrieve a receipt or enrollment verification for my records?
• Are these classes transferable?
• Can I register for the certificate program at any time?
• Can I take a course without registering for the certificate?
• Can this certificate program be completed entirely online?
• Do you provide job or internship placement?
• How are online classes formatted?
• How do I apply to the certificate program?
• How do I communicate with a course instructor if I have a question during the course?
• How long do I have to complete the certificate program?
• How long is each course?
• How many courses are in the program?
• How many hours can I expect to spend studying outside of class time?
• How will I receive my final course grade?
• If I already have the skills taught in one of the courses, can I skip that course?
• If I work full-time, will I still be able to complete this program?
• Is financial assistance available?
• Is UC San Diego Extended Studies accredited?
• Is there an application fee for the certificate program?
• Is this certificate program open to non-California residents?
• What are the instructors’ credentials?
• What are the required textbooks for a course?
• What if I am having trouble with Canvas or My Extension?
• What kind of credit do I earn?
• When does course enrollment open for each quarter?
• When does enrollment for a course close?
• When is each course offered?
• Will I be able to order the required textbooks before the class begins?
• Will I get any hands-on experience in the program?
• Will this program prepare me for a certification exam?

Advisory Board

• Cris Calsada, CPA
• Suzan Dennis, CPA
• Josh Maxwell, CPA
• John O'dea, CPA
• Mark Pong
• Teresa Reed, CPA
• Jim Deiotte

Related Programs

• Business Management
• Community Leadership
• Fundraising and Development

Related News

• What to Know About the Upcoming Changes to the CPA Exam
• Work-From-Home Dream Jobs and the Professional Certificates You Need to Get Hired
• Top 5 Reasons to Go Back to School
• Count on accounting careers

Conclusion

The Accounting Program at UC San Diego Extended Studies provides a comprehensive education in accounting, preparing students for the CPA exam and a successful career in the field. With a focus on real-world, practical learning and personalized guidance from experienced faculty, students can advance their knowledge and skills while balancing their existing professional commitments. The program is designed to meet the educational requirements for the CPA exam and licensure in California, and it is open to non-California residents. With a range of courses and a flexible online format, the Accounting Program is an excellent choice for those looking to enhance their expertise or pursue a new career in accounting.