Introduction to CPA Certificate (Business Environment)
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Course Outline
Business and Environment Concepts
Study Session 1
Business Structure
Business Structure
1. Sole Proprietorship and Joint Venture
2. General Partnership
3. Limited Partnership (LP)
4. Limited Liability Company (LLC)
5. Corporation
Study Session 2
Economic Concepts
Economic Concepts
6. Business Cycles
7. Economic Measure
8. Market Influence on Business Strategies
7. Economic Measure
8. Market Influence on Business Strategies
9. Implication of Dealing with Foreign Currencies
Study Session 3
Financial Management
Financial Management
10. Factors Affecting Financial Modeling and Decision Making
11. Financial Modeling for Capital Decisions
11. Financial Modeling for Capital Decisions
12. Strategies for Short-Term and Long-Term Financing
13. Financial Statement and Business Implications of Liquid AssetManagement
Study Session 4:
Information Technology
Information Technology
14. Introduction to Business Information Systems
15. Reporting Concepts: Types of Reports
16. Roles and Responsibilities within the IT Function
17. Segregation of Duties
18. IT Fundamentals
19. Database Management Systems (DBMS)
20. Networks
21. System Operation
22. Risk, Control, Disaster Recovery and Business Continuity
23. Electronic Business
Study Session 5:
Cost/Management Accounting
Cost/Management Accounting
24. Cost Measurement and Cost Measurement Concepts
25. Financial Models Used for Operating Decisions
26. Budget Variance Analysis
27. Sales Variance and Target Market Analysis
28. Organizational Performance Measures
29. Benchmarking Techniques and Best Practices
30. Quality Control Principles
Study Session 6
31. How to Answer Simulation Questions
Requirements
Delaware:
· License / Certificate awarded after passed all 4 exams and meet work experience requirement
· 1-2 yrs general accounting experience required
· University or College graduates (minimum 60 semester hours or equivalent to 2 years of studies)
· Accounting courses required: introductory accounting, intermediate accounting, advanced accounting, cost accounting, auditing and US federal taxation
· For inquiries, contact cpaes-de@nasba.org
Illinois:
· Certificate awarded after passed all 4 exams
· No work experience required
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 24 semester hours include at least one course each in financial accounting, auditing, taxation and management accounting
· Business courses required: 24 semester hours
· For inquiries, contact help@ilboa.org
North Dakota:
· License awarded after passed all 4 exams and meet work experience requirement
· 1- yr general accounting work experience
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 24 semester hours
· Business courses required: 24 semester hours
· For inquiries, contact ndsba@state.nd.us
Colorado:
· License awarded after passed all 4 exams and meet work experience requirement
· 1- yr public accounting work experience, can be replaced with additional 30 semester hours of post-secondary education (total 150 semester hours must include 45 semester hours in accounting and 36 semester hours in business)
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 27 semester hours (minimum 3 semester hours in auditing)
· Business courses required: 21 semester hours
· For inquiries, contact cpaes-co@nasba.org
California:
· License awarded after passed all 4 exams and meet work experience requirement
· 2- yrs general accounting work experience, 1- yr if have 150 semester hours of post-secondary education
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 24 semester hours
· Business courses required: 24 semester hours
New Hampshire:
· License awarded after passed all 4 exams and meet work experience requirement
· 1-2 yr public accounting work experience
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 12 semester hours
· Business courses required: 12 semester hours
· For inquiries, contact cpaes-nh@nasba.org
Maine:
· License awarded after passed all 4 exams and meet work experience requirement
· 2-yrs public or non-public accounting work experience
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 15 semester hours (at least 3 semester hours in Financial Accounting and 3 semester hours in Auditing)
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