Executive Accounting | Southwestern College Professional Studies

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Executive Accounting

Graduate Certificate in Executive Accounting

Program Description

The Southwestern College Professional Studies Graduate Certificate in Executive Accounting provides an opportunity for graduate learners to add an area of emphasis to their non-accounting business degrees. Learners pursuing the Master of Accountancy graduate degree could also earn the certificate to demonstrate a progression of success in their program. The courses emphasize awareness of multiple types of organizations that rely on ethical accounting practices along with planning and decision-making based on various financial and non-financial transactions. Learners examine the integration of accounting reporting systems into business processes and develop skills to evaluate computerized accounting methods and controls.

Admission Requirements

Anyone interested in completing the Executive Accounting Certificate may complete a Southwestern College Professional Studies Graduate Application for Admission and provide their transcript from a regionally accredited institution listing their completed Bachelor’s degree. The five courses comprising the Executive Accounting Certificate can be completed in eight months or less in convenient 6-week classes.

Individuals completing the Executive Accounting Certificate at Southwestern College may apply all of these 15 credit hours earned toward a Master of Accountancy degree or a portion of the credit hours towards a Master of Business Administration or a Master of Science in Management.

Core Major Requirements

MGMT510: Financial Accounting

Learners concentrate on interpreting financial statement information, using accounting information for decision making and evaluation, and examining current trends in accounting of importance to the manager.

MGMT515: Managerial Accounting

Learners examine the use of accounting information to assist management in planning, analyzing, and implementing business decisions and activities. The course focuses on strategic and operational performance analysis and evaluation

MACC518: Governmental and Not‐for‐Profit Accounting Theory and

This course examines the foundations and applications of accounting theory, practice and reporting issues as they relate to governmental or not‐for‐profit organizations. Topics include the governmental accounting, accounting records in government, fund allocation, government‐wide reporting, not‐for‐profit accounting, financial reporting, and governmental performance measures. An introduction to government and not‐for‐profit auditing is also provided.

Prerequisites: MGMT510 and MGMT515

MACC531: Federal Income Tax: Planning
and Decision Making

This course is a case study–based, problem‐oriented examination of fundamental federal tax process, procedures, accounting and planning. Tax consequences of common business and property transactions, issues and controversies are explored in‐ depth. The course will cover the topics of gift and estate transactions, taxation of property transactions, individuals and entities (which include sole proprietorships, partnerships, limited liability entities, C corporations, S corporations, joint ventures, trusts, estates, and tax exempt organizations). Emphasis is on applying tax laws with regards to taxation of entities and individuals, as opposed to learning individual tax rules.

Prerequisites: MGMT510 and MGMT515

MACC541: Accounting Systems and

Learners focus on the analytical tools necessary to evaluate users' accounting information needs and to design, implement and maintain an accounting information system to support business processes and cycles. This will include computerized accounting information or relational database management systems, management needs and reporting objectives, transaction trails, traditional flow charts and data‐flow diagrams, documentation, application access controls, security and internal controls, internet‐related controls particularly in e‐commerce environments, and integration of accounting systems in software evaluation and selection.

Prerequisites: MGMT510 and MGMT515