Post-Baccalaureate Accounting Certificate

The Post-Baccalaureate Accounting Certificate (PBAC) is an excellent program for students who have earned one or more baccalaureate degrees and who wish to complete the course work to prepare for the Certified Public Accountant (CPA) Examination. The program includes courses in accounting directly related to preparation for the exam, as well as professional preparation for public or industry accounting. In addition, courses are recommended in law, basic business, and other related areas for those whose undergraduate degree is not in business administration.

Students cannot earn a second degree in the same subject for which they earned their first degree, no matter where the first degree was completed. For example, students who have a degree in marketing cannot earn another degree in marketing.

Students who received an accounting degree outside the United States may earn the accounting certificate. Students who received an accounting degree in the United States are not eligible to earn an accounting certificate.

Application Criteria

The following requirements must be fulfilled prior to applying for admission to the School of Business Administration (SBA):

1. Be formally admitted to PSU as a post-baccalaureate

Find instructions and forms on the Admissions site.

2. Complete pre-business courses

Students must complete each of the following business coures with a grade of "C" or better; P/NP grades are not accepted (effective fall 200):

• BA 211 - Fundamentals of Financial Accounting (4)
• BA 213 - Decision Making with Accounting Information (4)
• STAT 243 & 244 - Statistics I & II [register for business-specific sections of these courses, indicated by footnotes in the Schedule of Classes.]
• EC 201 - Principles of Economics (micro)
• EC 202 - Principles of Economics (macro)

Note: These courses are required for admission to the School of Business; however, they do not count toward the 48 accounting credits required for the PBAC.

3. Meet academic standards

Applicants must have a cumulative grade point average (GPA) of at least 2.9 through Summer Term 2011 and starting Fall Term 2011 a 3.0 for each of the following categories:

• all undergraduate course work outside PSU (if applicable)
• all PSU graded credits
• all PSU graded business credits

Students who do not meet the academic standards will be considered for admission only if

• the GPA for their most recent 8 graded credit hours at PSU is 3.00 or higher,
• their cumulative PSU GPA is at least 2.50, and
• their cumulative GPA for all completed business courses at PSU is at least 2.75.

To be considered for admission under this rule, applicants should check the appropriate box on the PBAC application.

Apply to the School of Business Administration

Students who meet all of the above criteria are ready to complete and submit the PBAC application.

Certificate Requirements

(valid 2009/2010 academic year only)

The requirements are 48-49 credits as follows:

Required Accounting Core (33 credits)

• ACTG 335 - Accounting Information Systems (4)
• ACTG 360 - Management Accounting (4)
• ACTG 381, 382, 383 - Financial Accounting and Reporting (12)
• ACTG 421 - Introduction to Taxation (4)
• ACTG 430 - Governmental and not-for-profit Accounting (1)
• ACTG 492 - Auditing Concepts and Practices (4)
• ACTG 495 - Integrated Accounting Issues (4)

Plus two additional courses (7-8 credits) chosen from the following:

• ACTG 422 - Advanced Taxation (4)
• ACTG 460 - Advanced Managerial Accounting (4)
• ACTG 485 - Business Law (4) (formerly Actg 412)
• ACTG 490 - Advanced Financial Accounting and Reporting (3)
• ACTG 493 - Advanced Auditing (4)

Other required courses (8 credits):

• BA 303 - Business Finance (4)
• BA 325 - Competing w/ Info Technology (a required prerequisite for ACTG 335) (4)

Important Note: Prior to starting the accounting requirements, it is highly recommended that students take ACTG 199. This class prepares students for the accounting mechanics (debits and credits) vital to success in the upper division courses. The class is offered every quarter, on a pass/no pass basis.

Important Note: WR 323, Junior Level English Composition, is required for any PBAC student whose first degree is from an institution where English is not the language of instruction.

Program Residency

At least 30 of the 48-49 credits required for the certificate and at least 27 credits in accounting must be taken in residence at PSU. Candidates must achieve at least a grade of "C-" in each course presented for the PBAC. A minimum program GPA of 2.5 is required for retaining admission to the SBA. See the PSU Bulletin for program retention rules.

Federally-Required Information on Gainful Employment Other than College Degree

Length of Program
Intended time to complete: 12 months full time
% of graduates who completed on time: 18%

Cost of Program
Tuition & Fees: $8,615
Books & supplies: $1,650
Estimated room & board: $13,420
Other required fees?: $0
Total estimated cost: $8,615 program + $13,420 estimated room and board

Employment

Debt
Median program graduate debt from:
Federal loans: $0
Private educational loans: $0
Institutional financing plan: $0

Advising

For advising information, visit the Advising page.

Accounting Advising Guide

Please see our Accounting Advising Guide (PDF) for helpful information.

Registration Restrictions

Prerequisites

The School of Business strongly enforces prerequisite requirements. Prerequisites are stated in the PSU Bulletin (available online and from the PSU Bookstore, 503-725-3780) and are enforced through the online registration system. Please note: If a prerequisite course was taken outside of PSU and that course did not transfer, contact your advisor EACH TERM prior to registration.

College Restrictions

Registration for all 300- and 400-level business courses is restricted to students admitted to the School of Business. The registration schedule for each term is posted on the Registration and Records site.

Waitlists and Class Attendance

Demand for many SBA classes is high and classes fill quickly. Pay close attention to the directions for adding yourself to a waitlist via the online registration system. Students are taken from the waitlist in the order in which they registered, and only if there is available room in the class. If you are on the waitlist for a class, you must attend the first class to determine if you will be allowed to formally add the class. Only the instructor can make this determination. Please note: If you fail to attend the first day of class and have not notified your instructor, you risk losing your seat to someone on the waitlist.