Certificate in Accounting

Students may transfer up to 12 hours of credit from accredited institutions. Please note that a minimum of 15 credit hours in this degree program must be completed at Eastern Kentucky University.

Previously earned credits must be reviewed upon admittance to EKU for appropriate articulation. Learn more about transferring to EKU.

For a full list of course descriptions please see section 7 of the University undergraduate catalog.

ACC 251 – Introduction to Accounting Information Systems (3)
An introduction to manual and computer-based accounting information systems. Topics include business processes, transaction cycles, and computerized accounting software. The course stresses problem solving and computer application skills.

ACC 301 – Intermediate Accounting I (3)
Financial statements, current assets, investments, current and long-term liabilities, acquisitions, use and retirement of plant and equipment.

ACC 327 – Cost Accounting (3)
Cost flows and cost systems; the cost accounting cycle; basic cost determination systems and procedures; standard costing; budgeting and decision-making applications.

ACC 441 – Auditing I (3)
Professional ethics; accountant’s legal responsibility; internal control; general arrangement and procedure of an audit; asset accounts; liability accounts; operating accounts; the audit report.