__University__ 2022-2023 Bulletin

Post-baccalaureate Accounting 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 211Fundamentals of Financial Accounting

4

BA 213Decision Making with Accounting Information

4

Stat 241Application of Statistics for Business

4

Ec 201Principles of Microeconomics

4

Ec 202Principles of Macroeconomics

4

Total Credit Hours:20

Note: BA 101 prerequisite for BA 211 is waived for post-baccalaureate students; contact your advisor via email for a registration override to get into BA 211. Contact information for all School of Business Career & Academic Advisors is available online at www.pdx.edu/sba/career-academic-advising

Requirements

Core

Actg 335Accounting Information Systems and Analytic Fundamentals

4

Actg 360Management Accounting

2

Actg 381Financial Accounting and Reporting I

4

Actg 382Financial Accounting and Reporting II

4

Actg 383Financial Accounting and Reporting III

4

Actg 421Taxation

4

Actg 430Governmental Accounting

2

Actg 492Auditing Concepts and Practices

4

Actg 495Integrated Accounting Issues

4

Additional credits chosen from: (7-8 credits)

Actg 422Advanced Taxation

4

Actg 445Forensic Accounting

4

Actg 460Advanced Managerial Accounting

4

Actg 485Business Law

4

Actg 490Advanced Financial Accounting

2

Actg 493Advanced Auditing

4

Actg 407Seminar

1-6

Other required credits

BA 303Business Finance

4

BA 325Information Literacy & Technical Competence for Business Professionals

4

It is recommended that PBAC Students take ACTG 281 to cover debits and credits.

Total Credit Hours: 47-48

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 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 was 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.