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Academic Programs – Accounting

The Accounting Programs at SDUIS are designed to provide students with a thorough understanding of accounting principles and financial reporting practices, to keep students abreast of innovations in the field, and to enhance proficiency in accounting-related functions such as financial analysis and data interpretation. The programs are intended to provide a broader understanding of accounting principles and business applications by offering exposure to the traditional areas of accounting.

CERTIFICATE IN ACCOUNTING

The demand for accountants continues to rise, with recent changes in accounting law and a new focus on ethical accounting practices fueling the market. The Bureau of Labor Statistics recently reported that the accounting field will grow an estimated 19.5% by the year 2012.

SDUIS non-degree Certificate Program in Accounting is designed to provide students with a broad and thorough understanding of accounting principles and financial reporting practices, to keep students abreast of innovations in the field, and to enhance proficiency in accounting-related functions such as financial analysis and data interpretation.

This program is appropriate for adults looking to learn new job skills, to refine existing accounting knowledge, or to improve the performance of a small business by better understanding the essentials of accounting and finance.

It is possible to complete this program in as little as one year.

REQUIREMENTS:
Participants are required to successfully complete thirty-five (35) quarter units of coursework in Accounting. In addition to the two (2) required courses, participants select five (5) Accounting courses to fulfill Certificate completion requirements.

Required Accounting Courses
ACT 601 Introduction to Accounting
ACT 610 Auditing

Elective Courses (Choose 5)
ACT 611 External Reporting
ACT 613 Financial Reporting
ACT 614 Financial Statement Analysis
ACT 615 Tax Influences on Business Decision Making
ACT 630 Intermediate Accounting
ACT 631 Fraud Examination & Forensic Accounting
ACT 632 Legal Elements of Fraud
ACT 633 Federal Income Tax
ACT 634 Accounting Ethics & Professional Responsibilities
ACT 635 Taxation for Business Decisions
ACT 636 Advanced Auditing

INSTRUCTIONAL METHODS:

1) All residential courses, other than independent study, are taught in a classroom setting. Each instructor provides students with an instructional syllabus that contains a topical outline of the course objectives, the course content, student performance expectations, textbooks and related study materials, and evaluation methods used for grading purposes.

2) Courses are traditionally taught in lecture style with group discussions, student presentations, written assignments, and completed project demonstrations.

3) Faculty provide individualized academic advising as needed and encourage ongoing student dialogue in class and online. The University’s grading criteria are presented to students in the course syllabus provided at the beginning of class. The University’s grading policy is designed to meet the highest professional standards of objectivity, fairness, and accuracy.

4) Independent study courses are an in-depth study of a topic and directed by SDUIS faculty or an equally qualified mentor who is approved by the Chief Academic Officer.

5) Student learning performance outcome evaluations include essay and objective examinations, research, reports, and experimental activities.

 

Online Distance Education

1) The Certificate in Accounting program is also offered through distance education. Direct education is delivered to students via e-mail. Students submit their assignments to the instructor and class weekly. The instructor reviews the work and prepares a feedback to be sent to the students and class weekly.

2) Each student is provided with a syllabus that contains an outline of the course objectives, course content, weekly assignments and student performance expectations.

3) Instructors work closely with students to monitor their progress.

 

ACCOUNTING (ACT) Courses  (Not All are required for the Certificate)

ACT 601 INTRODUCTION TO ACCOUNTING(5)
This course serves as an introduction to the language
of business and takes into consideration the
importance of accounting information when making
business decisions. Students will examine the needs
of stakeholders outside of the organization.
ACT 610 ADVANCED AUDITING (5)
This course focuses on the application of auditing
principles while examining financial statements and
principles and practice of auditing especially as it
relates to the examination of financial statements by
certified public accountants.
ACT 611 EXTERNAL REPORTING (5)
This course covers the evaluation of corporate
financial reporting policy and the usefulness of
financial reports for decision making. Domestic and
foreign accounting principles are covered.
ACT 612 INTERNAL REPORTING (5)
This course is designed to examine the planning and
evaluating issues internal to businesses. It focuses on
accounting’s role in providing useful information to
internal users.
ACT 613 FINANCIAL REPORTING (5)
This course will provide students with the skills to
become a sophisticated reader and user of financial
statements. An emphasis will be placed on
understanding and analyzing statements and supporting
notes.
ACT 614 FINANCIAL STATEMENT ANALYSIS (5)
This course teaches the skills, analytical process, and
decision-making techniques for analyzing financial
statements to make sound credit decisions. This course
will cover: financial statement analysis, financial
statements, ratio analysis, borrowing causes and
repayment sources, and cash flow statements and
projections.
ACT 615 TAX INFLUENCES ON BUSINESS
DECISION MAKING (5)
The focus of this course is federal income tax law as
applied to individuals, corporations, and partnerships, tax
research and responsibilities in a tax practice.
ACT 630 INTERMEDIATE ACCOUNTING (5)
This course examines the principles used to prepare basic
financial statements. Students will analyze elements of
the balance sheet, liabilities, property, plant and
equipment, intangible assets, depreciation, amortization,
depletions, impairments, statement of income and
retained earnings. Prerequisite: ACT – 601 Introduction
to Accounting.
ACT 631 FRAUD EXAMINATION & FORENSIC
ACCOUNTING (5)
This course focuses on the methodology of occupational
fraud examination including obtaining documentary
evidence, interviewing witnesses and potential suspects,
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writing investigative reports, testifying to findings,
and forensic document examination.
ACT 632 LEGAL ELEMENTS OF FRAUD (5)
This course focuses on federal legislation as it relates
to fraud examination. Students will examine the laws
that preserve the rights of individual suspected of
committing fraud and laws that govern civil
prosecutions, acceptance of evidence, etc.
ACT 633 FEDERAL INCOME TAX (5)
This course introduces students to the Internal
Revenue Code Provisions as they affect individuals
and organizations. Students will examine how these
provisions are achieved through Federal Income Tax
Regulations.
ACT 634 ACCOUNTING ETHICS AND
PROFESSIONAL RESPONSIBILITIES (5)
This course examines the ethical and professional
responsibilities of accounting professionals.