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
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ACCT 120. Principles of Financial Accounting One course
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ACCT 140. Intermediate Accounting I One course
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ACCT 150. Intermediate Accounting II One course
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ACCT 160. Cost Accounting One course
B. Two elective accounting course credits from the following: Two courses
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ACCT 155. Intermediate Accounting III
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ACCT 165. Forensic Accounting
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ACCT 170. Financial Management for Not-for-Profit Organizations
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ACCT 180. Accounting Information Systems
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ACCT 201. International Accounting
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ACCT 301. Auditing
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ACCT 304. Income Taxation II
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ACCT 303. Income Taxation I
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ACCT 305. Legal Environment and Professional Ethics
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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
The Certificate in Accounting program was approved by Salem College in Spring 2010, and has admitted and served students since Fall 2010. The federally-classified occupations that this program prepares completers to enter are accountants (SOC Code 13.2011.01) and auditors (SOC Code 13.2011.02). The certificate consists of six courses, which are typically completed over three semesters. The total tuition rate and fees charged to complete the program are $6819.50. (This calculation is based on the typical time it takes to complete this program, assuming a student who enrolled in two courses each in Fall 2010, Spring 2011, and Fall 2011.)
The typical costs for books and supplies are approximately $300.00 for a student enrolled in two courses in a given semester.




