CPA Requirement

Certificate of Completion

Credits: 83-86 | Length of Program: 6 quarters

Certified Public Accountant Requirement - Certificate of Completion

The CPA Requirement Certificate is designed for students who have already earned a bachelor's degree and desire to meet the specific accounting and business education requirements stipulated by the Washington State Board of Accountancy. These requirements must be met in order to become eligible to take the Certified Public Accountant (CPA) exam.

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Career Opportunities

Accounting as a discipline has broad employment possibilities in both public practice, private industry, non-profit organizations and government. Graduates that continue on to pass the CPA exam and meet the experience requirements will be issued a CPA license by the Washington State Board of Accountancy. This designation qualifies the holder for more senior positions in public accounting firms, controllerships in private and non-profit organizations, and senior positions in the finance departments of local, state, and federal agencies.

Program Outcomes

At the completion of the Accounting Program, the successful student will be able to:

In a complex setting, students will be able to gather and analyze a variety of information using accounting concepts to draw appropriate and supportable conclusions
Clearly express in a variety of forms accounting information that is useful to a broad class of decision-makers
Properly select quantitative and qualitative accounting data and apply a process to the data in order to reach accurate and reliable conclusions
Recognize ethical dilemmas in the workplace and assess the consequences of these dilemmas
Identify and adjust to workplace differences in order to operate collaboratively and effectively in an organizational setting

Ed Plan / Class List

Entry Requirements

Bachelor’s Degree required prior to entry of the program.

OTHER REQUIREMENTS: ENGL& 101. Students may transfer this course or an equivalent course from another institution.

Required Courses

All students required to complete precollege Math or English coursework must complete HDEV 101: Enhancing Student Success (3 credits) within their first two quarters of attendance.

ACCT&201 Principles of Accounting I 5 Credits Search Schedule

Examines the basic structure of accounting, including receivables, payables, merchandise inventory, deferrals, accruals, depreciation and internal controls. Prerequisite: "C" or better in MATH 096 or above or OFTEC 170.
Distribution: AA, AS, DTA

ACCT&202 Principles of Accounting II 5 Credits Search Schedule

Examines current liabilities, payroll systems, partnerships, corporations, stocks and bonds, preparation of statement of cash flows, and financial statement analysis. Prerequisite: ACCT& 201 with a "C" or better.
Distribution: AA, AS, DTA

ACCT&203 Principles of Accounting III 5 Credits Search Schedule

Examines the development of costs for manufacturing concerns, determination of net income, development of managerial information and evaluation of performance. ACCT& 202 with a "C" or better.
Distribution: AA, AS, DTA

ACCT231 Intermediate Accounting I 5 Credits Search Schedule

Examines the conceptual framework of accounting, the accounting process, the measuring, valuing, and reporting of assets, and the preparation of complex financial statements. Prerequisite: ACCT& 202 with a "C" or better.

ACCT232 Intermediate Accounting II 5 Credits Search Schedule

Examines the measuring, valuing and reporting of liabilities, investments, and stockholders' equity, as well as problems related to the measurement of enterprise income. Prerequisite: ACCT 231 with a "C" or better.

ACCT235 Governmental Accounting 5 Credits Search Schedule

Accounting for governmental and fund agencies. Fund management and budget preparation. Accounting for appropriated funds. Prerequisite: ACCT& 202 (formerly ACCT 202) with a "C" or better.

ACCT238 Federal Income Tax 5 Credits Search Schedule

Introduction to federal income taxation for individuals and businesses including the preparation of Form 1040 and support schedules, the treatment of special tax situations and an introduction to basic tax fundamentals for partnerships and corporations. Prerequisite: ACCT& 201 (formerly ACCT 201) with a "C" or better.

ACCT240 Auditing 5 Credits Search Schedule

Auditing as applied to financial statements, including concepts and practices. Standards and ethics of the accounting profession in relationship to auditing. Prerequisite: ACCT 232 with a "C" or better.

MATH&146 Introduction to Statistics 5 Credits Search Schedule

Covers basic probability, descriptive and inferential statistics. Prerequisite: Appropriate placement or a "C" or better in MATH 096 or MATH 097 or MATH 099.
Distribution: AA, AS, DTA, NATURAL SCIENCE, QUANTITATIVE, AA-AAS-T-QUANTITATIVE, AA-AAS-T-NATURAL SCIENCE

BUS260 Principles of Management: Diversity 5 Credits Search Schedule

Describes the functions of management with an emphasis on current management issues, including the impact of diversity in the workplace. Prerequisite: BUS& 101.
Distribution: AA, AAS, AS, DTA, DIVERSITY, AAS-HUMAN RELATIONS

ENGL&101 English Composition I 5 Credits Search Schedule

Develops writing skills by focusing on strategies and techniques writers use to convey ideas, evaluate information, make a point, and participate in multiple discourse communities. Emphasizes both the process and the product of writing. This course was formerly known as WRIT 101, College Writing I. Prerequisite: Appropriate placement test scores OR appropriate completion of ENGL 095, ENGL 095X, or ENGL 098 OR concurrent enrollment in ENGL 110 with instructor's permission.
Distribution: AA, AAS, AS, DTA, COMMUNICATION, GER-CIS, AA-AAS-T-COMMUNICATION, AAS-COMMUNICATION: Reading/Writing, AAS-READING-WRITING

Required Courses

Recommended Business Courses*

ECON&201 Micro Economics 5 Credits Search Schedule

Develops a framework for understanding the fundamentals of price theory by applying practical applications of microeconomic analysis and general equilibrium models. Includes the analysis of government intervention in a free market and explores concepts in market welfare. Prerequisite: Completion of MATH 097 or appropriate placement test.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE

ECON&202 Macro Economics 5 Credits Search Schedule

Organization and operation of the American economy from an aggregate point of view, emphasizing the government and foreign sectors. Includes problems of inflation, unemployment, taxation, analysis of Gross Domestic Product, fiscal and monetary policy, money and banking, and international trade and finance. This course was formerly known as ECON 101, Macroeconomics. Prerequisite: Completion of MATH 097 or appropriate placement test.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE

BUS&101 Introduction to Business 5 Credits Search Schedule

Introduces current concepts and structures of American business. Covers the functions of business: forms of ownership, management, marketing, production, finance, and the economy. Prerequisite: Eligible for ENGL 098 or ENGL& 101.
Distribution: AA, AS, DTA, SOCIAL SCIENCE, NURSING SOCIAL SCIENCE, AA-AAS-T-SOCIAL SCIENCE

BUS&201 Business Law 5 Credits Search Schedule

A study of the American legal system; includes the Constitution, legislative, executive and judiciary branches. Examines system structure, concepts, procedures, terminology, ethical principles with an emphasis on principles and procedures applicable in the context of business contracts. Covers definitions, formation, interpretation and enforcement within the legal field. This course was formerly known as BUS 171, Business Law I. Prerequisite: Eligible to take ENGL 098 or ENGL& 101.

BUS202 Business Law II 3 Credits Search Schedule

Expands and develops principles of American substantive and procedural law learned in BUS& 201 with a concentrated focus on specific areas of law of particular importance to accountants and other business professionals working in legal areas: accountants' responsibilities and liability; the Uniform Commercial Code relating to sales; negotiable instruments; secured transactions and banking; real estate; insurance; estate planning; bailments; intellectual property; bankruptcy; labor law; and consumer law. This course was formerly BUS 172. Prerequisite: BUS& 201 (formerly BUS 171).

BUS240 Principles of Finance 5 Credits Search Schedule

Introduces basic finance theory and decision making. Covers financial statement analysis, review of basic economic concepts, evaluating risk and return, sources of internal and external funds, and the effect of debt. Prerequisite: BUS& 101 and ACCT& 201.

*Business Courses may be substituted.
Bachelor's Degree Required prior to entry of the program.

Effective Catalog Year 2018-2019

Length of Program

The CPA Requirement Certificate program takes six quarters of studies (83 credits) for completion. The time needed to complete the program may be extended if students need to repeat courses in order to meet the program’s grade requirements or if students have basic skills deficiencies.

Admission Requirements

Bachelor’s Degree required prior to entry of the program.

Application Process / How to Apply

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Additional Information

A cumulative GPA of 2.0 is required in order to earn a certificate or degree and a “C” or better is required in all ACCT courses.

A “C” or better must also be earned in all prerequisite ACCT courses.

OTHER REQUIREMENTS: ENGL& 101. Students may transfer this course or an equivalent course from another institution

Revision Date:

March 20, 2018