College Catalog Programs of Study 2010-2011

Accounting
Career Studies Certificate

AL, AN, LO, MA, WO, ELI

Purpose: This curriculum will provide students with the accounting courses needed to meet the requirements of the Virginia Board for Accountancy to sit for the Certified Public Accounting (C.P.A.) examination. As of 7/1/06, to sit for any parts of the exam in Virginia, one will need 150 credits, including a baccalaureate degree, 30 semester credits of accounting (including principles, intermediate, advanced, cost and not-for-profit and government accounting, income taxation, and auditing) and 24 semester credits of business (including management, law, finance, economics, and information systems). The national CPA exam is a 14-hour computer-based test with four sections: Auditing & Attestation, Financial Accounting & Reporting, Regulation (includes ethics, law & taxation), and Business Environment & Concepts. Generally, candidates have 18 months to pass all four sections and retain credit. For requirements in other states, it is recommended that you check with that accounting profession’s authoritative state board.

These accounting courses may also meet accounting requirements of various government and private sector positions.

Admission Requirements: Successful completion of ACC 211 & 212 Principles of Accounting I-II or equivalent as demonstrated through transcript evaluation.

One Year Credits
1st Semester
ACC 219 Govt. & Not-For-Profit Accounting 3
ACC 221 Intermediate Accounting I 3
ACC 261 Principles of Federal Taxation I 3
1ENG/CST Elective 3
Total   12
2nd Semester
ACC 231 Cost Accounting I 3
ACC 262 Principles of Federal Taxation II 3
ACC 222 Intermediate Accounting II 3
Total   9
3rd Semester
ACC 230 Advanced Accounting 3
ACC 241 Auditing 3
Total   6
Total credits for the Accounting Career Studies Certificate in =27

All first-time students must take a one-credit Student Development (SDV) course prior to enrolling in their 16th credit at NOVA.

Since the CPA exam is a computer-based test, students should be proficient with computers, including the ability to work with Windows, Word & Excel.

1 The ENG/CST requirement may be met by ENG 111 or other ENG courses approved by your advisor, or by CST 100, 110, 115, 126, 227 or 229.