Candidates for this certificate must possess a Bachelor's degree in a discipline other than Accounting and must be approved by the Mountain View College Accounting Department before being granted approval to earn this certificate.
Gainful Employment Information
(Advanced Technical Certificate)
Mountain View only
- Students pursuing this award are required to meet Texas Success Initiative (TSI) standards and course prerequisites.
- Students must earn at least 25% of the credit hours required for graduation through instruction by the college awarding the degree.
Degree Plan Code: ATC.ACCT.13
The Certificate in Professional Accountancy will allow students who are eligible to sit for the uniform Certified Public Accountant Exam in the State of Texas. Candidates for this certificate must have obtained a minimum of a United States Bachelor's degree or higher in any discipline prior to entering the program.
The program focuses on advanced topics in accounting including financial, managerial, taxation and auditing. The intent of the program is to increase the quality and number of competent and ethical candidates to sit for the uniform CPA exam.
Admission Prerequisite: Candidates for this certificate must have obtained a minimum of a United States Bachelor's degree or higher in any discipline prior to entering the program. Students must also complete ACNT 1372 Foundations of Accounting Operations Disclosure or have completed the equivalent of ACNT 1373 Financial Accounting Reporting Standards I in prior course work or pass a comprehensive exam with a minimum score of 75. Students must complete all appropriate paperwork and request official transcripts from each college attended. The transcripts must be sent directly from the transcripting college directly to the Mountain View College Department of Accounting Academic Division. Transcripts cannot be addressed to students and cannot be delivered by students. Students must adhere to the deadline of October 1st for spring admission and to the deadline of April 1st for fall admission.
PREREQUISITE REQUIREMENT: Before entering the program, students must have completed ACNT 1372 with a "C" or better, or passed a credit-by exam with a "C" or better, or be approved by instructor.
PREREQUISITES
| ACNT 1372 |
Foundations of Accounting and Operations Disclosure |
3 |
|
|
3 |
SEMESTER I
| ACNT 1373 |
Financial Accounting Reporting Standards I |
3 |
| ACNT 1277 |
Taxation Procedures for Individuals |
2 |
| ACNT 1278 |
Taxation Procedures for C Corps and S Corps |
2 |
| +Elective |
Accounting or Business |
3 |
|
|
10 |
SEMESTER II
| ACNT 1374 |
Financial Accounting Reporting Standards II |
3 |
| ACNT 1279 |
Taxation Procedures for Estates, Trusts and Partnerships |
2 |
| ++Elective |
Accounting |
3 |
|
|
8 |
SEMESTER III
| ACNT 2378 |
Financial Statement Auditing Theory |
3 |
| ACNT 2379 |
Mergers, Acquisitions and Investments |
3 |
| ++Elective |
Accounting |
3 |
|
|
9 |
SEMESTER IV
| ACNT 1335 |
Accounting Ethics |
3 |
| ACNT 1393 |
Special Topics in Taxation OR |
3 |
| ACNT 2339 |
Advanced Auditing OR |
(3) |
| ACNT 2347 |
Accounting Research and Analysis |
(3) |
| ++Elective |
Accounting |
3 |
|
|
9 |
| Minimum Hours Required |
|
39 |
+Elective - must be selected from the following:
| ACNT 1371 |
Commercial Transactions for Accountants |
3 |
| ACNT 2345 |
Technical Writing for Accountants |
3 |
| ACNT 2372 |
Forensic Accounting in Family Law |
3 |
| ACNT 2373 |
Role of the Expert, Expert Testimony and the Expert Report |
3 |
| BMGT 1391 |
Special Topics in Business Administration and Management, General |
3 |
++Elective - must be selected from the following:
| ACNT 1375 |
Forensic Financial Investigation |
3 |
| ACNT 1376 |
Non-Profit Institutions and Reporting |
3 |
| ACNT 2335 |
Financial Statement Analysis |
3 |
| ACNT 2337 |
International Financial Reporting |
3 |
| ACNT 2341 |
Management Auditing and Control |
3 |
| ACNT 2343 |
Accounting Theory |
3 |
| ACNT 2370 |
Accounting Control Systems |
3 |
| ACNT 2371 |
SEC Accounting and Auditing, Registration and Reporting |
3 |
| ACNT 2374 |
Fund Accounting Measurement and Reporting |
3 |
| ACNT 2375 |
Business Valuation |
3 |
| ACNT 2376 |
Forensic Damages and Valuation |
3 |
| ACNT 2377 |
Information Technology on Financial Statement Auditing |
3 |
NOTE: Students enrolling in this program who plan to transfer to a four-year institution should consult an advisor or counselor regarding transfer requirements and the transferability of these courses to the four-year institution of their choice.
