Accounting Post-baccalaureate Certificate
The Postbaccalaureate Accounting Certificate is a program for students who have earned one or more baccalaureate degrees and who wish to complete the coursework to prepare for a career in accounting. These recommendations include courses in accounting providing professional preparation for public or industry accounting. In addition, courses are recommended in law, basic business, and in other related areas for those whose undergraduate degree is not in business administration.
Program Prerequisites
The following must be complete prior to beginning the upper division program requirements:
1. Have earned a baccalaureate degree recognized by the PSU Office of Admissions, Registration and Records and be formally admitted as a post-baccalaureate student to PSU.
2. Have completed the following prerequisite courses with a grade of C- or better:
| BA 211 | Fundamentals of Financial Accounting | 4 |
| BA 213 | Decision Making with Accounting Information | 4 |
| Stat 241 | Application of Statistics for Business | 0-4 |
| Ec 201 | Principles of Microeconomics | 4 |
| Ec 202 | Principles of Macroeconomics | 4 |
| Total Credit Hours: | 24 |
Note: BA 101 prerequisite for BA 211 is waived for post-baccalaureate students, contact your advisor in the Undergraduate Programs Office at 503-725-3712 for a registration override to get into BA 211.
Stat 243, Stat 244:(for business majors is recommended)
*NOTE: Speak to your SBA Advisor for details about statistics course options
Requirements
Core
| Actg 335 | Accounting Information Systems | 4 |
| Actg 360 | Management Accounting | 4 |
| Actg 381 | Financial Accounting and Reporting I | 4 |
| Actg 382 | Financial Accounting and Reporting II | 4 |
| Actg 383 | Financial Accounting and Reporting III | 4 |
| Actg 421 | Introduction to Taxation | 4 |
| Actg 430 | Governmental and Not-for-Profit Accounting | 2 |
| Actg 492 | Auditing Concepts and Practices | 4 |
| Actg 495 | Integrated Accounting Issues | 4 |
Additional credits chosen from: (7-8 credits)
Other required credits
| BA 303 | Business Finance | 4 |
| BA 325 | Competing with Information Technology | 4 |
It is recommended that PBAC Students take ACTG 281 to cover debits and credits.
Total Credit Hours: 48-49
At least 30 credits required for the certificate and at least 27 of the credits in accounting must be taken in residence at Portland State University. Candidates must achieve at least a grade of C- in each course presented for the certificate. Entrance and exit GPA requirements are the same as for the School of Business Administration undergraduate program. For retention in the program, grade point averages will be based only on coursework taken in the certificate program.
Post-baccalaureate students who do not hold a degree from a university where the language of instruction is English must satisfy the WR 323 requirement before completion of a certificate program. Students who received an accounting degree outside the United States may earn the post-baccalaureate accounting certificate. Students who received an accounting degree in the United States are not eligible to earn an accounting certificate.