Fundamentals of Accounting Certificate

OSRHE Program Code: 187

CIP Code: 520301

Certificate Code: 1028

This certificate is embedded in the Accounting, B.B.A. program.

The certificate in Accounting Fundamentals prepares degree or non-degree students and students with business or non-business degrees for work jobs in accounting, finance, banking, business administration or involving business administration. The skills learned will help students obtain accounting and administrative jobs or transition to administrative jobs. Students learn about the fundamental concepts and methods of analysis in accounting. This program prepares students to utilize these concepts and analysis in making informed decisions in their workplaces. The curriculum develops the student’s ability to work effectively with accounting data and managerial decision-makers; to become mentally disciplined and to communicate accounting data and ideas graphically, orally, and in writing; and to meet the needs of internal management for accounting information that would help achieve organizational objectives.

At least 25 percent of the coursework applied to this embedded certificate must be satisfactorily completed at NSU.

Admission to the certificate program is open to anyone interested: NSU students or individuals who are not currently enrolled. Those who are only interested in earning the certificate can apply through the NSU Admissions office to be admitted for the purpose of pursuing the certificate.

Student Learning Outcomes

1. Determine assets and liabilities.
2. Prepare and analyze financial statements.
3. Manage the accounting cycle, cash, temporary investments, receivables, inventories, current liabilities, operational assets, and revenue recognition.
4. Performe investment and break-even analysis using relevant information.
5. Apply the concepts of cost behavior, management accounting systems, budgeting and responsibility accounting in management decision making.
6. Design systems to process and report accounting information for purposes of assisting management in the decision-making process, reporting considerations, and strengthening internal controls.
7. Use new methods of analysis for the use of accounting information and combine this with their knowledge of accounting processes and concepts.