Accounting, Post-Baccalaureate Certificate

Program Description

The Accounting Post-Baccalaureate Certificate (P.B.C.) program is designed to equip individuals with an undergraduate degree in non-accounting disciplines with the requisite knowledge and skills to meet the educational requirements for the Certified Public Accountant (CPA) Exam in the state of Louisiana. Completers will be prepared for employment in accounting and related professions in the Greater New Orleans region and the state. This program provides an in-depth understanding of accounting principles, practices, and the legal environment of business to ensure comprehensive preparation for the CPA examination. Note: The State Board of Certified Public Accountants of Louisiana makes the final determination as to eligibility for taking the CPA exam in Louisiana. Those interested in taking the CPA Exam should review the eligibility requirements routinely as changes do occur.

 

Program Overview

This Accounting, P.B.C. program is structured to offer a concentrated curriculum in accounting and an essential course in business law. It is tailored for those who aim to transition into accounting roles and seek to fulfill the CPA Exam’s educational prerequisites without the need for additional undergraduate or graduate degrees in accounting.

 

Student Learning Outcomes (SLOs) for Accounting, P.B.C. Program
1	Demonstrate a thorough understanding of key accounting areas, including financial accounting, auditing, taxation, and management accounting.
2	Apply accounting knowledge in solving complex problems and making informed decisions in various business contexts.
3	Understand the legal implications of business transactions and the legal environment in which businesses operate.

 

Admission

Candidates must possess a bachelor’s degree in a business discipline other than accounting from an accredited institution. Candidate with a bachelor’s degree in a non-business discipline can also be admitted but will need to earn an additional 21 credit hours of business courses and 3 credit hours of financial accounting principles to receive the certificate. Applicants are expected to show a commitment to fulfilling the CPA Exam’s educational requirements and a keen interest in pursuing a career in accounting.

 

Program Scope

The Accounting, P.B.C. program encompasses:

• Accounting Coursework: 24 credit hours of classes focused on coverage of intermediate and advanced accounting topics, auditing, taxation, and management accounting to build a strong foundation in accounting principles (ACCT 3121, ACCT 3122, ACCT 3131, ACCT 3152, ACCT 3161, and 9 credit hours in Accounting Electives at the 3000 level or above).
• Business Law: A 3 credit hour course that provides insights into the complex legal aspects relevant to accounting and business operations (BA 3021).

 

Preparatory Courses

The Accounting, P.B.C. program is designed to build upon the foundational knowledge acquired through a candidate’s business degree. The program assumes that candidates have already completed basic coursework, including Principles of Financial Accounting and 21 credit hours of non-accounting business courses, as part of their undergraduate education. These prerequisites ensure that all participants start the certificate program with a solid understanding of fundamental business and accounting concepts. For candidates who have not fulfilled these prerequisites as part of their bachelor’s degree, the certificate program offers the opportunity to complete these essential courses:

• Principles of Financial Accounting: This introductory course lays the groundwork for understanding the financial reporting framework, including the preparation and interpretation of financial statements. It is crucial for candidates to grasp these fundamentals to succeed in more advanced accounting studies within the certificate program.
• Non-Accounting Business Courses (21 Credit Hours): Candidates are expected to have a broad base in business disciplines outside of accounting. This includes courses in areas such as business law, economics, management, marketing, business communications (including technical writing), statistics, finance, information technology systems, mathematics (as it pertains to business), and data analytics.