Graduate Certificate in Accounting
For students who wish to specialize in accounting without completing the entire MAFM degree program, a certificate option is available. Those who have been admitted must inform the center dean of their intent to pursue the certificate and are eligible to receive this certificate upon:
- successfully completing coursework outlined for their certificate
- satisfying all course prerequisites through practical experience or related coursework
- achieving a minimum cumulative grade point average of 3.00 in the courses indicated above
- resolving all financial obligations to the School
Graduate certificate requirements may be satisfied through a maximum of three semester-credit hours of transfer credit, course waivers or course exemptions. A course may be applied to one graduate certificate only.
MBA students interested in earning this certificate may do so by completing the requirements as part of their MBA coursework.
Graduate Certificate in Accounting
Course requirements for Keller's graduate certificate in accounting are:
| AC505 | Managerial Accounting |
| AC550 | Intermediate Accounting I |
| AC551 | Intermediate Accounting II |
| AC553 | Federal Taxes and Management Decisions |
| AC555 | External Auditing |
| - or - | |
| AC559 | Advanced Financial Accounting and Reporting Issues |
| AC557 | Intermediate Accounting III |
| FI504 | Accounting and Finance: Managerial Use and Analysis |
AC505- Managerial Accounting
Managerial Accounting focuses on developing, interpreting and applying accounting information for managerial decision-making. The course stresses using financial information within organizations for understanding and analyzing activities and operations. Students learn linkages between accounting information and management planning through cost analysis (including activity-based costing), operational and capital budgeting, and performance measurement. (This course may not be taken by students who received credit for Managerial Accounting - AC503) Prerequisite: AC501, FI504 or PA504
AC550- Intermediate Accounting I
This course deals with financial accounting practice and theory, including generally accepted accounting principles (GAAP); the conceptual framework; accounting information systems, including financial statement reporting and disclosures; the time value of money; cash controls; and accounting and reporting for cash, receivables, inventories and long-term assets. Prerequisite: AC503 or AC505
AC551- Intermediate Accounting II
Intermediate Accounting II extends the coverage of AC550 to include investments; intangible assets; current and long-term liabilities; stockholders' equity; contributed capital and retained earnings; dilutive securities; and earnings per share. Prerequisite: AC550
AC553- Federal Taxes and Management Decisions
This course deals with the need to recognize important tax consequences of common business transactions and how substantially different tax liabilities can result from nearly identical economic events. The course emphasizes practical results rather than technical compliance requirements to achieve those results. Prerequisite: AC505
AC555- External Auditing
External Auditing deals with accepted principles, practices and procedures used by public accountants for certification of financial statements. The major focus is on external audit services; auditor and management responsibilities; professional standards of external auditors; evidence and procedures used by external auditors; and audit reports. Prerequisite: AC551
AC557- Intermediate Accounting III
Intermediate Accounting III extends the coverage of AC551 to include revenue recognition; accounting for income taxes; pensions and post-retirement benefits; leases; changes and error analysis; statement of cash flows; and disclosure issues. Prerequisite: AC551
FI504- Accounting and Finance: Managerial Use and Analysis
This course introduces students to core concepts and tools of accounting and finance needed by managers. Topics are presented from a user perspective and include transaction analysis; financial statement analysis and interpretation; financial ratio analysis; job-order costing; cost-volume-profit analysis; and operational, cash and capital budgeting. (The course may not be taken by students who received credit for Financial Accounting Foundations - AC501.) No prerequisite
AC550- Intermediate Accounting I
This course deals with financial accounting practice and theory, including generally accepted accounting principles (GAAP); the conceptual framework; accounting information systems, including financial statement reporting and disclosures; the time value of money; cash controls; and accounting and reporting for cash, receivables, inventories and long-term assets. Prerequisite: AC503 or AC505
AC551- Intermediate Accounting II
Intermediate Accounting II extends the coverage of AC550 to include investments; intangible assets; current and long-term liabilities; stockholders' equity; contributed capital and retained earnings; dilutive securities; and earnings per share. Prerequisite: AC550
AC553- Federal Taxes and Management Decisions
This course deals with the need to recognize important tax consequences of common business transactions and how substantially different tax liabilities can result from nearly identical economic events. The course emphasizes practical results rather than technical compliance requirements to achieve those results. Prerequisite: AC505
AC555- External Auditing
External Auditing deals with accepted principles, practices and procedures used by public accountants for certification of financial statements. The major focus is on external audit services; auditor and management responsibilities; professional standards of external auditors; evidence and procedures used by external auditors; and audit reports. Prerequisite: AC551
AC557- Intermediate Accounting III
Intermediate Accounting III extends the coverage of AC551 to include revenue recognition; accounting for income taxes; pensions and post-retirement benefits; leases; changes and error analysis; statement of cash flows; and disclosure issues. Prerequisite: AC551
FI504- Accounting and Finance: Managerial Use and Analysis
This course introduces students to core concepts and tools of accounting and finance needed by managers. Topics are presented from a user perspective and include transaction analysis; financial statement analysis and interpretation; financial ratio analysis; job-order costing; cost-volume-profit analysis; and operational, cash and capital budgeting. (The course may not be taken by students who received credit for Financial Accounting Foundations - AC501.) No prerequisite
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