Accounting Certificate Program

Certificate Program in Accounting

Students in the Martha H. Fleer Center for Adult Education who successfully complete a six-course curriculum in accounting may earn a Certificate in Accounting. The earned certificate provides an academic credential for those wishing to begin or transition to careers in accounting.

Upon completion of the certificate program, students will be able to a) analyze business transactions within the framework of a balanced accounting system; b) prepare journal entries to record business transactions using generally accepted accounting principles; c) prepare and analyze financial statements, including a balance sheet, income statement, statement of changes in shareholders’ (or owners’) equity and statement of cash flows; d) prepare budgets and cost variance reports for measuring operating performance; and e) use software programs such as Microsoft Word, Excel and PowerPoint.

A. Core Requirements

  • ACCT 120. Principles of Financial Accounting  One course

  • ACCT 140. Intermediate Accounting I  One course

  • ACCT 150. Intermediate Accounting II  One course

  • ACCT 160. Cost Accounting  One course

B. Two elective accounting course credits from the following:  Two courses

  • ACCT 155. Intermediate Accounting III

  • ACCT 165. Forensic Accounting

  • ACCT 170. Financial Management for Not-for-Profit Organizations

  • ACCT 180. Accounting Information Systems

  • ACCT 201. International Accounting

  • ACCT 301. Auditing

  • ACCT 304. Income Taxation II 

  • ACCT 303. Income Taxation I

  • ACCT 305. Legal Environment and Professional Ethics

  • ACCT 350. Accounting for Not-for-Profit Organizations

Upon completion of the courses to be used in satisfying the requirements of the Certificate, students are required to successfully complete an accounting assessment exam. 

Four of the six courses must be completed at Salem College. A maximum of two transferred courses may be accepted toward the certificate.  Only courses with grades of “C” or higher are transferable.  

Degree-seeking students may pursue the certificate in accounting or the minor in accounting, but not both.

Gainful Employment Disclosure

Delayed Opening

Salem College will open at 11:00 a.m. on Monday, January 25. Classes will not meet until 11:00 a.m. and offices will open at 11:00 a.m.

Road conditions vary by area, so please use your own judgment regarding your safety when traveling.

Mon Jan 25 11:00:00 EST 2016