Accounting Certificate

Department of Accounting

Accounting Certificate Requirements (19 credits)

Required Grades and GPA
  • An overall GPA of 2.0 in all courses counting toward the Accounting Certificate is required.  
  • Additionally, a minimum grade of C is required in all courses that are prerequisites to subsequent required courses. 
Other Policies
  • The Accounting Certificate is for students pursuing a bachelor's degree in any IUB school aside from the Kelley School of Business. 
  • All courses counting toward the Accounting Certificate must be completed through IU Bloomington. 
  • To pursue the Accounting Certificate, students must complete the Business Certificate Request Form.

Required Courses (19 Credits)

  • BUS-A 100: Introductory Accounting Principles and Analysis (1 credit) 
  • BUS-A 304: Financial Reporting & Analysis (3 credits) P: BUS-A 100 with a grade of C or higher
  • BUS-A 306: Management Accounting & Analysis (3 credits) P: BUS-A 100 with a grade of C or higher
  • BUS-A 310: Intermediate Financial Reporting and Analysis: A User's Perspective (3 credits) P: BUS-A 304/307 and BUS-A 306/309 with grades of C or higher
  • BUS-A 314: Communicating Accounting Analytics (1.5 Credits) P/C BUS-A 304/BUS-A 307 or BUS-A 306/BUS-A 309 with a C or higher
    • Note: BUS-K 201: The Computer in Business (3 credits) or similar background in Excel is recommended as additional preparation for BUS-A 314. 
  • BUS-A 324: Management Accounting for Corporate Finance (1.5 credits) P: BUS-A 304/307 and BUS-A 306/309 with grades of C or higher
  • BUS-A 329: Taxes and Decision Making (3 credits) P: BUS-A 304/307 and BUS-A 306/309 with grades of C or higher
  • BUS-A 424: Foundations of Auditing (3 credits) P/C: BUS-A 312 with a grade of C or higher

Permitted Course Substitutions

  • BUS-A 200: Foundations of Accounting for Non-Business Majors (3 credits) P: Must not be a Kelley School of Business major  is accepted as a substitute for BUS-A 100.  
  • BUS-A 325: Cost and Performance Measurement for Decision Making (3 credits) P: BUS-A 306/309 with grade of C or higher is accepted as a substitute for BUS-A 324. 
  • The following two-course sequence is accepted as a substitute for BUS-A 310. NOTE: A311 alone does not fulfill the A310 requirement.  
    • BUS-A 311: Intermediate Financial Reporting and Analysis I (3 credits) P: BUS-A 304/307 with grade of C or higher AND
    • BUS-A 312: Intermediate Financial Reporting and Analysis II (3 credits) P: BUS-A 311 with a grade of C or higher

Additional Information

Kelley MS in Accounting with Data and Analytics (MSADA) 

The Accounting Certificate provides a pathway to completing the Accounting course prerequisites for the Kelley MSADA program.  Additional course prerequisites apply.  Students interested in the Kelley MSADA program are strongly encouraged to take BUS-A 311, A312, and A325 (see Permitted Course Substitutions above).  Interested students should also contact the Graduate Accounting Programs office to learn more about learn more about the pathway to MSADA. 

CPA 

Students planning to take the CPA exam are responsible for researching and understanding the CPA educational requirements, as they vary from state to state. Further information is available at: 

www.nasba.org or 1-800-CPA-EXAM (CPA board) 

https://thiswaytocpa.com/ (American Institute of CPAs)