UC San Diego Extension's professional certificate in accounting provides students the opportunity to gain a solid foundation in accounting skills and an understanding of the environment in which accountants work. This program is designed for individuals who want to pursue a career in accounting.
For students who hold a bachelor's degree, the specific educational requirements to sit for the exams needed for certification or licensure may be met by completing the Certificate and the required courses established by the particular organization.
For information regarding other credential requirements, contact the organizations directly:
CPA Licensure Education Requirements to Increase in 2014 (blog)
There will be a $60 fee upon acceptance into the program
Complete all nine courses to receive the certificate.
Learn the basics in financial accounting theory and practice. Topics include: recording, analyzing and summarizing procedures used to prepare balance sheets and income statements such as payroll, special journals, cash control, receivables and payables, inventory and depreciation.
Explore accounting theory and practice, including budgeting, cost-volume-profit analysis and incremental decision analysis. Cost accounting topics include product, process and activity-based costing.
Learn how to prepare the principal financial statements, including the recording, valuation, and presentation: of cash, temporary investments, receivables, inventories, plants and equipment, intangibles, and current obligations.
This course covers recording, valuation, and presentation of investments, leases, pensions, corporate income taxes, paid-in capital and retained earnings. Statement of cash flows and statement analysis are also discussed.
Examine current trends in effective cost management and information gathering. Explore traditional costing theories and procedures (developing standards, computing variances, determining process costs). Survey innovations in cost accounting such as just-in-time (JIT) inventory systems, and look at new process efficiency measures through contemporary success stories. This course combines textbook theory with practical tools for collecting and analyzing key accounting data.
Receive an introduction and overview of federal individual income tax law and procedures. Topics include taxable entities and tax calculations, filing status and exemptions, gross income inclusions and exclusions, business and personal deductions and losses, depreciation and tax credits, and property transactions. A brief review of California tax coverage is also included, with an emphasis on tax law and tax planning, rather than on tax preparation.
Explore a comparative overview of the various business entities: the formation, capital structure and tax treatment of the sole proprietor, general and limited partnerships, LLPs, LLCs and S and C Corporations; and converting the existing entity into another type of entity. The course progresses into tax and strategic planning throughout the life cycle of the business.
Explore the topics of accounting for wholly-owned created subsidiaries, cost versus the equity method of accounting for subsidiary operations, accounting for partnership formation, operations and liquidations, accounting for estates and trusts, and operations for nonprofit organizations. You will learn the requirements for financial statement interim reporting and accounting practices for troubled debt restructuring, bankruptcy reorganizations, and liquidations.
Are you an entry-level auditor, accounting student or professional who needs to learn or review auditing objectives and techniques? This course will teach you about internal control processes and procedures based on Generally Accepted Auditing Standards; audit procedures and techniques; recent developments and trends in auditing; and the history and development of auditing practices through case studies, lectures and in-class discussions.
This course introduces the revised AICPA Code of Professional Conduct. Students will discuss the conceptual framework and the necessity of ethics in tax preparation, managerial accounting, and attest services. Throughout the course students will review actual cases where professional accountants have failed to uphold the moral and ethical code and subsequent social and economic damages. Students will learn what it means to be both independent in both fact and appearance.
One of the few national programs endorsed by the American Institute of Professional Bookkeepers (AIPB), this program helps you to get the knowledge and skills you need to become a Certified Bookkeeper. You'll complete personal workbooks, take practice exams on a dedicated website, and take the Certified Bookkeeper examinations. Bookkeeping or accounting experience is highly recommended. A free Information Session will be held on Thurs., May 25, 2017 from 6:00 p.m.-9:15 p.m. in Room 103, UCSD Extension Complex (UNEX), 9600 N. Torrey Pines Rd., La Jolla. This Information Session is to discuss the upcoming Fall 2017 Certified Bookkeeping Course. For details email AcctgTaxProgram@ucsd.edu.
Apply all the skills you have learned throughout the Professional Certificate in Accounting by completing a comprehensive project tailored to a particular segment of the accounting industry. Work with an advisor who will coach the project throughout the quarter. Elements of the advanced level project include: assessing accounting issues, developing solutions through a professional accounting initiative, presenting and evaluating the impact of the recommendations.
This course introduces the tools for identifying and discovering fraud in a business environment. Fraud heuristics, theory and criminal profiles are studied through case studies. Accounting investigation techniques are explored. Topics include: cash misappropriation, corruption, financial statement fraud, and cybercrime.
Gain an overview of tax and accounting methodology requirements, and strategies in relation to the development and management of rental
real estate and other real estate transactions. Topics covered include: accounting reports; tax depreciation; Schedule E preparation; real estate loss rules; and Like-Kind Exchange Tax strategies. Course material is especially applicable to property managers, landlords, real estate investors, and accounting professionals.
Get an overview of frauds involved in real estate. Real estate frauds can be brazen, sophisticated and involve significant losses. This course will introduce the principles of a real estate transaction and topics such as: illegal property flipping, fraudulent qualifications, mortgage fraud, elder financial fraud, fraudulent short sales, equity skimming, and fraudulent loan origination. When unraveled these scams have active and sometimes unwitting players such as buyers, sellers, loan officers, bookkeepers, investors, title companies, attorneys and real estate agent/brokers.
Upon completing this course you will have a basic understanding of the various types of real estate frauds and be able to identify the participants and victims.
Tax professionals will benefit from this survey class covering the procedural aspects of representing clients in front of the IRS. The course will help you understand and prepare to handle practical issues regarding the duties, responsibilities and ethical obligations of all parties (the tax preparer, the client, and the employer) when dealing with the Internal Revenue Service, the IRS Chief Counsel’s Office, and/or the Department of Justice Tax Division. Topics covered will be relevant to those preparing federal tax returns. They will include: IRS examinations and appeals; deficiency assessments; penalties; and criminal tax prosecutions.
Engagement in complex transactions by multinational corporations results in compliance requirements issues in multiple tax jurisdictions. An increase in the regulatory environment causes corporations to face more scrutiny in the enforcement of the arm’s length principle on intercompany pricing by the U.S. and by international tax authorities. This introductory course is appropriate for accounting and finance professionals seeking to increase their knowledge in the international pricing of intercompany transactions (e.g., goods and services in a company’s supply chain) as it relates to regulatory compliance, financial reporting and strategic planning.
Accounting careers may lead you down several paths, but which one is right for you? Attend this free event to hear guest speakers currently working within public and private accounting talk about the skills and education most needed by accounting professionals. Careers highlighted may include any of the following: Auditing, Taxation, Corporate Accounting or Government Accounting. The featured speakers will be: Linda Holliday Walsh, M.S., CPA, Corporate Controller at Synthetic Genomics; Korina Feaster, CPA, Director of Corporate Accounting at AMN Healthcare; and Josh Maxwell, CPA, JD, LLM, Partner- Hone Maxell LLP.
From the 'Apply Now' button, login to your student account, complete the online application, and pay the application fee if applicable.
It is preferable that you create an account before proceeding if you have not already done so.
Candidates are encouraged to apply in the certificate program as early as possible to take advantage of program benefits.
See Certificate FAQs for more information.
Business, Professional & Legal Programs. Call 858-534-8189 or Email: AcctgTaxProgram@ucsd.edu
UC San Diego Extension programs are designed to best serve college-prepared working professionals. Although programs are open to all adult learners, where program capacity is limited, applicants with this profile will receive preference for admission.
UCSD Extension courses in appropriate areas meet educational requirements to sit for the CPA exam and offer credit toward the continuing education requirement for relicensure. For further details, please contact the State Board of Accountancy: (916) 263-3680, or www.dca.ca.gov/cba.
CBIZ MHM, LLC and Mayer Hoffman McCann P.C.
Dennis & Dennis, San Diego
There are nine required certificate courses which are 4.0 quarter units each. Students successfully completing all courses will earn 36.0 quarter units (which equates to approximately 24 semester units.) The units from these nine certificate courses are accepted by the CA Board of Accountancy for the purposes of meeting the educational requirements to qualify for the CA CPA Exam.
There will be a $60 fee upon
acceptance into the program
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