The CPA Exam Preparation: Accounting Subjects Requirement Certificate of Achievement is designed for students who have earned a four-year degree or higher in a field other than accounting and need to earn the required accounting subject credits to sit for the CPA exam.
Upon completion of the program, a student will meet the California Board of Accountancy’s 24-unit educational requirement for “Accounting Subjects." The program focuses on preparing students to sit for the Certified Public Accountant (CPA) exam, for entry-level accounting positions and a career in accounting. Successfully passing the CPA exam opens a range of career opportunities in the public, private and non-profit accounting fields.
Certificate of Achievement Level Student Learning Outcomes
Students completing the CPA Exam Preparation: Accounting Subjects Requirement Certificate of Achievement will:
- Apply fundamental accounting principles, properly record routine and nonroutine business transactions and prepare a complete set of financial statements.
- Acquire an understanding of general audit knowledge pertaining to ethics, professional responsibilities, general principles, risk assessment, evidence, and reporting.
- Acquire knowledge and skills with respect to U.S. federal taxation.
- Satisfy the accounting course requirement to sit for the Uniform CPA exam to become a Certified Public Accountant.
| Code | Title | Units |
|---|---|---|
| Required courses: | ||
| ACCT 101 | Financial Accounting | 4 |
| or ACCT 101H | Financial Accounting - Honors | |
| ACCT 102 | Managerial Accounting | 4 |
| or ACCT 102H | Managerial Accounting - Honors | |
| ACCT 110 | Income Tax Accounting | 4 |
| ACCT 203 | Intermediate Accounting I | 3 |
| ACCT 204 | Intermediate Accounting II | 3 |
| ACCT 205 | Cost Accounting | 3 |
| ACCT 206 | Auditing | 3 |
| Total Units | 24 | |
| Code | Title | Units |
|---|---|---|
| Additional recommended courses for CPA exam preparation purposes: | ||
| Taxation of Business Entities | 4 | |
| Business Law and the Legal Environment I | 3 | |
or BUS 160H | Business Law and the Legal Environment I - Honors | |
| Business Law and the Legal Environment II | 3 | |
Note 1: Some of the courses in this certificate are also included in the CPA Exam Preparation: Business-Related Subjects Requirement Certificate and the CPA Licensure: Accounting Study and Ethics Certificate. For purposes of satisfying the course requirements for this certificate, only select courses that have not been counted towards the CPA Exam Preparation: Accounting Subjects Requirement Certificate and/or the CPA Licensure: Accounting Study and Ethics Certificate.
Note 2: To sit for the CPA Exam, you must have baccalaureate degree or higher, including 24 semester units of accounting subjects and 24 semester units of business-related subjects.
Students should visit the California Board of Accountancy website at https://www.dca.ca.gov/cba/index.shtml for more information regarding the educational requirements to sit for the CPA exam and the requirements for CPA licensure.
Career Opportunities
There are a variety of careers you can do with this major.
To explore more about this major, schedule an appointment with a career counselor.