CPA Exam Preparation: Business Environment and Concepts - Certificate of Proficiency

Spring 2020

Catalog Description

CPA Candidates must possess any Bachelor's degree. Additionally, the candidates must satisfy specific educational requirements (see the CalCPA website at http://www.dca.ca.gov/cba/applicants/tip_sheet.pdf). All of these educational requirements can be completed at a community college after the candidates complete their BA/BS degree. The classes within this certificate are counted towards the educational requirement for the CPA license. The certificate also prepares a candidate for one of the four parts of the CPA exam: Business Environment & Concepts. The certificate itself is neither required for the CPA exam nor guarantees the student's eligibility for the CPA exam. However, it provides a guideline on what classes best prepare the candidate for the CPA exam.

Statement of Program Goals and Objectives

The program already currently exists. We are just separating it into four (instead of two) different certificates. The certificate achieves two main goals: (1) prepares a CPA candidate for the Business Environment & Concepts component of the CPA exam and (2) allows a candidate to earn necessary educational credit to satisfy educational requirement for the CPA exam. Some additional objectives are to attract new students to our viable upper-level accounting courses offered conveniently on campus and online; to award working adults with a completion of a certificate; to continue leading the Bay Area community colleges in our accounting programs offering.
TOP Code 0502.00 - Accounting*

Program Learning Outcomes

Upon the completion of the program the student should be able to:
  1. Students will be prepared in terms of the CPA exam's content.

10.0
BUS 1B
Managerial Accounting (Historical)*
4.0
BUS 4
Cost Accounting (Active)**
3.0
ECN 2
Principles of Macroeconomics (Active)
3.0
*A student must pass BUS-1A, Financial Accounting, with a C or higher prior to taking this class.
**A student must pass BUS-1B, Managerial Accounting, with a C or higher prior to taking this class.
Total: 10.0