Why Study Accounting at IU Southeast?

The study of accounting includes the study of general business, with courses in business law, finance, economics, management, production, and information systems. Accounting experts need broad-based business skills to collaborate effectively with others to make effective business decisions. A Post-Baccalaureate Certificate in Accounting enables the professional to apply specific accounting knowledge and skills to these business situations.

Why Study Image

Accounting is defined as communicating financial information about a business to users such as shareholders, managers, investors, regulators, and the general public. Accountants engage in a wide variety of tasks, including preparing financial statements; recording business transactions in order to keep track of a firm’s liabilities, assets, income, and expenses; working with new technologies, and developing and using information systems.

To earn the Post-Baccalaureate Certificate in Accounting in preparation to become a Certified Public Accountant, students must:

  1. successfully complete all of the required courses with at least a C-, and
  2. successfully complete at least five of the required courses listed below at IU Southeast after completion of an undergraduate degree.

Coursework to prepare for Certificate in Accounting – CPA Track

Required Courses (21 credits):

Complete all of the following courses (18 credits):

  • BUS-A 301 Accounting: An Information System (3 credits) Prerequisites: A201, K201
  • BUS-A 311 Intermediate Accounting I (3 credits) Prerequisites: A202, P or C: A301
  • BUS-A 312 Intermediate Accounting II (3 credits) Prerequisite: A311
  • BUS-A 328 Taxation of Individuals (3 credits) Prerequisite: A201
  • BUS-A 424 Auditing (3 credits) Prerequisite or taking concurrently: A312
  • BUS-L 303 Commercial Law (3 credits)  Prerequisite : L201

Complete one of the following courses (3 credits):

  • BUS-A 339 Advanced Taxation (3 credits) Prerequisite: A328
  • BUS-A 413 Governmental and Not-for-Profit Accounting (3 credits) Prerequisite: A311

Note: Additional coursework in business and economics as well as other requirements exist in various states. Completion of the Post-baccalaureate certificate in accounting cannot be relied upon to ensure compliance with CPA regulations in all jurisdictions. Only the appropriate state board or other certifying body in each jurisdiction can provide you with the most current authoritative information regarding requirements in their state.

Gainful Employment Disclosures for Certificate Programs

BUS–A 301 Accounting: An Information System (3 cr.)
This course reviews the accounting cycle, using a business transaction cycle approach, to understand accounting as a data entry and information processing system. Emphasis on: Data Flow, Internal Control, Audit Trail, Financial Statement Relationships, and Special Reports.

BUS–A 311 Intermediate Accounting I (3 cr.)
Theory of asset valuation and income measurement. Principles underlying published financial statements.

BUS–A 312 Intermediate Accounting II (3 cr.)
Application of intermediate accounting theory to problems of accounting for economic activities.

BUS–A 328 Taxation of Individuals (3 cr.)
Internal Revenue Code and Regulations. Emphasis on income, exclusions from income, deductions, and credits. Use of tax forms in practical problem situations.

BUS–A 339 Advanced Taxation (3 cr.)
Internal Revenue Code and Regulations; formation and liquidation of corporations, partnerships, estates, and trusts.

BUS–A 413 Governmental and Not-for-Profit Accounting (3 cr.)
Financial management and accounting for nonprofit seeking entities; state, municipal, and federal governments; schools, hospitals, and philanthropic entites. Includes study of GAAP for these entities promulgated by the FASB and GASB.

BUS–A 424 Auditing (3 cr.)
Provides an understanding of the audit environment and public expectations for an audit, risk analysis in conducting the audit, internal control, and the quality control procedures of public accounting organizations. Includes coverage of the code of professional conduct, the legal liabilities of CPAs, the auditing and attestation standards, statistical sampling in auditing, audit of operation cycles in a computerized environment, and the auditor's report.

BUS-L 303 Commercial Law II (3 cr.)
P: BUS-L 201. Law of real and personal property. Legal problems encountered in marketing goods, including sale of goods, securing credit granted, nature and use of negotiable instruments.

  

Resident

Faculty Bio Thumbnail
Douglas K. Barney
Professor of Accounting
dbarney@ius.edu
Phone: (812) 941-2532
Office Location: HH 217 M
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Chris Bjornson
Associate Professor of Accountancy
cbjornso@ius.edu
Phone: (812) 941-2694
Office Location: HH 012
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Lisa Book
Lecturer in Accounting
lmbook@ius.edu
Phone: (812) 941-2055
Office Location: HH 219 F
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Jeffrey Byrne
Lecturer in Accounting
jefbyrne@ius.edu
Phone: (812) 941-2869
Office Location: HH 011 A
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Linda Christiansen
Professor of Business
lchristi@ius.edu
Phone: (812) 941-2519
Office Location: HH 011 B
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George Richard (Rick) French
Professor of Accounting
gfrench@ius.edu
Phone: (812) 941-2429
Office Location: HH 117
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Kenneth Ray Taurman
Senior Lecturer in Business Law
krtaurma@ius.edu
Phone: (812) 941-2326
Office Location: HH 219 E
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