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2024 - 2025 Catalog Year
CPA Exam Eligibility: Accounting Component (Part-time)

Degree: Short-term Technical Certificate
Division: Business and Public Services

Program pre-requisites: ACC 1210, ACC 1220, and BIS 1120

This Sample Program Pathway is designed to provide an example of course selections in a term by term sequence. Please see an Academic Advisor for a plan specific to your academic needs.

Fall Semester (First Year)
Important message signified by
Hours
 

Description: This course uses general ledger software and spreadsheets to record, report and analyze accounting information.

Notes: It is strongly recommended that you complete ACC 1510 prior to registering for ACC 2101. However ACC 1510 may be taken concurrently. Prerequisite: BIS 1120 and ACC 1210

Prerequisites: ACC 1100 or ACC 1210 and BIS 1120

Description: Introductory course including the basic tax model, personal gross income, personal deductions and credits, property transactions, special tax computations and introduction to corporate taxation.

 

Term hours subtotal:

6

Spring Semester (First Year)
Elective course signified by
Hours
 

Description: Application of cost accounting concepts and techniques to complex problems in manufacturing accounting and service firms. It is strongly recommended that you complete ACC 1510 prior to registering for ACC 2211. However ACC 1510 may be taken concurrently.

Prerequisites: ACC 1220

Description: Course covers tax research, federal, state and local business income tax returns and preparation of information returns, tax filings for trusts, estates and nonprofit organizations, and the reporting of advanced tax compliance issues for individual and business tax returns.

Notes: Program elective. Choose from the following courses: ACC 2322 or ACC 2510

Prerequisites: ACC 2321

 

Term hours subtotal:

6

Fall Semester (Second Year)
Hours
 

Description: Development of accounting standards, conceptual framework of financial accounting. Review of the accounting cycle, preparation of income statement, statement of owner's equity, balance sheet, statement of cash flows and additional reporting issues. Time value of money, current asset and current liability accounting and reporting. It is strongly recommended that you complete ACC 1510 prior to registering for ACC 2101. However ACC 1510 may be taken concurrently.

Prerequisites: ACC 1220

Description: This course uses accounting and finance concepts to effectively analyze and manage business finances.

Prerequisites: ACC 1220

 

Term hours subtotal:

6

Spring Semester (Second Year)
Hours
 

Description: Transaction analysis and financial reporting for long-term assets, long-term liabilities and stockholder's equity.

Prerequisites: ACC 2101 and Other (with a grade of C or better)

Description: Review of accounting information systems and an overview of auditing. Covers internal controls and system documentation, transaction processing and databases, professional standard and ethics. Review of legal liability, audit evidence, risk evaluation and audit planning, audit procedures and audit reports.

Prerequisites: ACC 2101

 

Term hours subtotal:

6

This information is for planning purposes only. Sinclair College will make every effort to offer curriculum listed above but reserves the right to change, add and cancel curriculum offerings for unforeseen circumstances. View current catalog.