Professional Certificate in Accounting – Cal State San Marcos


Professional Certificate in Accounting 

Now accepting applications!

The Department of Accounting at California State University San Marcos (CSUSM)

is offering three transcript-credit 600-level courses on weekday evenings spring 2015 specifically designed to help candidates meet the new 150 unit requirement for CPA Licensure in California while acquiring valuable theoretical and practical knowledge. Enrollment in these courses is open to any professional (certified or non-certified) who meets the course pre-requisites. These courses comprise the first stage of CSUSM’s Professional Certificate in Accounting scheduled to launch in spring 2015.

The courses include:

International Financial Reporting Standards (3 units) 

Introduction to basic topics of financial reporting with emphasis on application of core concepts of International Financial Reporting Standards (IFRS). Discussion of history of the International Accounting Standards Board (IASB) from origin to the more recent developments. Topics include financial statements, cash flow statements, revenue, financial assets and liabilities, inventories, intangible assets, income taxes, leases, earnings per share, consolidated financial statements, and property, plant and equipment.

Accounting Ethics (3 units) 

In-depth discussions of ethical decision making and obligations of accounting professionals.  Examination of issues related to ethical reasoning; creation of ethical and effective corporate governance structure; professional ethical codes;  legal, regulatory and professional obligations; and corporate social responsibility.

Assurance Services and Information Technology (3 units)  

Examination and discussion of in-depth issues related to information technology and its impacts on auditing tasks, including audit planning, risk assessment, internal controls evaluation, analytical procedures, and substantive test procedures. Information technologies available to business organizations and accounting professionals and how information technology affects accuracy, relevancy, reliability, and completeness of financial statements are investigated. Computer-Assisted Audit Tools and Techniques (CAATTs) to attest clients’ financial statements are also discussed.

Each of these courses will be taught and coordinated by a team of academics and local professionals with extensive theoretical and practical knowledge of the disciplines.

In addition of these courses, we will offer transcript credit for accounting internships (paid or unpaid) undertaken by CPA candidates, with up to 4 units eligible or credit towards the required 150 semester units.

The classes are offered through CSUSM Extended Learning. Tuition and fees are $1,565 for each 3 unit course.

Further details on these courses, the application process, scheduled information sessions and the Professional Certificate in Accounting are available at: or please feel free to call us at 760-750-4020.

Thank you.

If you have any questions regarding these courses and/or the Professional Certificate in Accounting, please do not hesitate to contact me.


Director,ProfessionalCertificate inAccountingProgram
College of Business Administration
California State University San Marcos
San Marcos, CA 92096
Tel. 760-50-4251
Fax. 760-750-3107


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