Courses

The Penn State Smeal Graduate Certificate in Accounting Foundations is a 12-credit program for those seeking a strong foundation in the discipline. You will cultivate the skills to develop and interpret accounting systems designed to collect and organize data about business transactions and activities, measure performance, communicate business plans and outcomes, comply with regulatory reporting, and support decision-making.

Courses are structured to allow you to complete assignments when and where it's most convenient for you. While much of the course work is autonomous, it also includes opportunities to engage with fellow classmates through live and collaborative experiences. This peer-to-peer interaction enhances your learning while strengthening your professional network on a global scale.

Course List — Graduate Certificate in Accounting Foundations

Required Courses
Title	Abbreviation	Description	Credits
Financial Accounting	MBADM 811	Accounting rules, practices, and applications that characterize the accounting presentations that for-profit organizations provide to the public.	3 credits
Taxation	ACCTG 812	Introduction to U.S. federal income tax, covering the basics of taxation of individuals, corporations, flow-through entities, and property transactions. Prerequisite: MBADM 811	3 credits
Auditing	ACCTG 813	Principles of the risk-based approach to the audit of financial statements, with special focus on financial information systems. Prerequisite: MBADM 811	3 credits
Managerial Accounting	ACCTG 814	Examination of the internal organizational accounting procedures that establish accountability within organizations.	3 credits

Course Availability

If you're ready to see when your courses will be offered, visit our public LionPATH course search (opens in new window) to start planning ahead.

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