Accounting Certificate of Graduate Study
Accounting Certificate of Graduate Study
Accounting Certificate of Graduate Study
Reliable accounting information supports decisions about organizational performance, financial condition, resource use, taxation, controls, accountability, and regulatory responsibilities.
The Accounting Certificate of Graduate Study (COGS) provides 12 credits of graduate accounting study with flexibility to develop expertise across financial statement analysis, taxation, accounting information systems and controls, government and nonprofit accounting, and accounting analytics.
Course requirements account for prior accounting education so that students enter advanced Accounting coursework with appropriate preparation. Graduate Accounting coursework may also contribute toward education requirements relevant to CPA licensure. Requirements vary by jurisdiction and individual academic history, so students pursuing CPA licensure should review the requirements that apply to them.
Credential Details
12 graduate credits | 4 courses. Students with a bachelor’s degree in Accounting complete four courses from the approved advanced Accounting course bank. Students without a bachelor’s degree in Accounting complete ACC 03500 — Financial and Managerial Accounting plus three approved advanced Accounting courses.Requirements
Students with a bachelor’s degree in Accounting
Complete four courses from the approved advanced Accounting course bank below.
Students without a bachelor’s degree in Accounting
Complete ACC 03500 — Financial and Managerial Accounting plus three courses from the approved advanced Accounting course bank below.
Approved advanced Accounting course bank:
- ACC 03507 — Government and Not-For-Profit Accounting — 3 credits
- ACC 03510 — Financial Statement Analysis — 3 credits
- ACC 03511 — Introduction to Federal Taxation — 3 credits
- ACC 03512 — Advanced Accounting Information Systems and Business Process Controls — 3 credits
- ACC 03516 — Innovation and Analytics in Accounting — 3 credits
- ACC 03599 — Special Topics in Accounting — 3 credits
Total: 12 graduate credits.
*STEM-designated course. For degree-level STEM requirements, review the applicable graduate degree program.
Course Details
ACC 03500 — Financial and Managerial Accounting
Examines how financial and managerial accounting information is developed and used to evaluate organizational performance, costs, resource use, and business decisions.
Foundations: Accounting.
ACC 03507 — Government and Not-For-Profit Accounting
Examines accounting and financial reporting in governmental and nonprofit settings, including budgeting, forecasting, strategic planning, stewardship, and public accountability.
Prerequisite: ACC 03500 — Financial and Managerial Accounting.
ACC 03510 — Financial Statement Analysis (STEM*)
Examines financial statements from the perspective of equity and credit analysis, with attention to reported results, footnote disclosures, valuation, and data-informed interpretation of financial performance.
Foundations: Accounting I and II.
ACC 03511 — Introduction to Federal Taxation
Examines federal income tax concepts, including income, deductions, credits, property transactions, tax accounting, and the interpretation of the Internal Revenue Code, regulations, and relevant case law.
Foundations: Accounting I and II.
ACC 03512 — Advanced Accounting Information Systems and Business Process Controls (STEM*)
Examines accounting information systems, enterprise risk, internal-control frameworks, business-process controls, and the use of enterprise and accounting systems to support reliable financial information.
Foundations: Accounting I and II.
ACC 03516 — Innovation and Analytics in Accounting (STEM*)
Examines emerging technologies and data analytics in accounting, including data structures, transformation, analytical techniques, and automated tools used to support accounting and business decisions.
Foundations: Accounting I and II.
ACC 03599 — Special Topics in Accounting
Examines advanced or emerging Accounting topics selected for a particular offering. Topic content may change as professional practice, regulation, technology, and business needs evolve.
Foundations: Accounting I and II.
Foundation and Prerequisite Planning
Accounting preparation depends on prior coursework and the courses included in the certificate. Students whose certificate includes ACC 03500 need the applicable undergraduate Accounting Foundation preparation. Advanced Accounting courses may also carry Foundation or graduate-course requirements, which are identified in Course Details.
Accounting COGS and the MBA
The Accounting COGS can be planned so that all 12 certificate credits also satisfy requirements within Rowan’s MBA. When ACC 03500 is part of the COGS, it satisfies 3 credits of MBA Core coursework. Advanced Accounting courses can be planned across the Accounting Concentration and applicable graduate business elective requirements.
Students interested in both credentials should plan the Accounting COGS with their intended MBA curriculum in view because exact placement depends on the courses completed and the MBA degree option.
Accounting COGS and MBA Application Planning
Completion of the Accounting COGS with a cumulative graduate GPA of 3.5 or higher is one of Rowan Graduate Business’s current published MBA GRE/GMAT waiver criteria.
Admissions and Next Steps
Review current Graduate Business admission requirements, application guidance, deadlines, and next steps before beginning an application.
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