The Advanced Certificate program is primarily intended for students who have the equivalent of an undergraduate degree in accounting. Students who do not have a background in accounting are required to complete all prerequisite coursework in addition to the 12 graduate credits required for the program.
This is a mandatory requirement for all students pursuing the certificate. A grade of C or better must be earned in all prerequisite courses, or the courses must be repeated.
Prerequisite Accounting Courses
Students must have at least 18 credit hours in accounting, which must include:
- Introductory Financial Accounting (can be completed at the lower division)
- Intermediate Accounting I (can be completed at the lower division)
- Intermediate Accounting II (can be completed at the lower division)
- Cost Accounting or Managerial Accounting (can be completed at the lower division)
- Tax Accounting (can be completed at the lower division)
- Advanced Accounting (must be completed at the upper division)
- Auditing (must be completed at the upper division)
Lower Division: First-year or sophomore level
Upper Division: Junior or senior level
Prerequisite General Business Courses
Students must have at least 18 credit hours in general business, which must include:
- Commercial (Business) Law
- Business Statistics
- Computer Science
- Economics
- Two additional non-accounting business courses
Typical Accounting Prerequisite Sequence
The typical sequencing of the accounting prerequisites is:
- Introductory Financial Accounting
- Managerial Accounting
- Intermediate Accounting I and/or Income Tax Accounting
- Intermediate Accounting II
- Auditing and/or Advanced Accounting
Due to this sequencing, it may take several semesters to complete all prerequisites. The sequence can vary based on the institution where the coursework is completed.
Questions About Prerequisites?
To discuss your options, please contact the Graduate Admissions Office at graduate@sunypoly.edu or 315-792-7347.
