Academic Catalogs
The Graduate Certificate in Accounting (GCA) is a five course program designed for individuals with little to no previous accounting experience. Courses will provide students with a foundation in accounting principles, including financial accounting, auditing, cost/managerial accounting and taxation.
Fifteen credits are required for completion of the GCA. If a student waives a required course, a student must substitute those with an approved course by the program director. This part-time only program can be completed at our Boston campus or completely online.
5 courses
15 credits
Program Length:
9 - 16 months of part-time study
If course is "must substitute" select an elective off of Approved GCA Electives List.
3.00
This introductory-level accounting course provides students with a solid base in accounting fundamentals, including U.S. GAAP, the conceptual framework, nature of accounts, journal entries, and ultimately, financial statements. Provides in depth coverage of the process by which accountants analyze, journalize, post, and summarize transactions. Reviews and analyzes multiple examples of current financial statement presentations. Financial ratio analysis and time value of money techniques will be integral to this learning experience. For MSA, GDPA, & MST Students this is the first course in the financial accounting sequence. For MBA students, this potential elective course builds upon concepts learned in MBA 640 which is why it should be taken after completing or waiving MBA 640.
Offered Both Fall and Spring
ACCT-800 or MSA Program Director permission
3.00
This is the first of two intermediate-level accounting courses that build on students' learning in ACCT 800, going in-depth into measurement and reporting of asset, liability, and stockholders' equity accounts for external financial reporting purposes. Discusses pronouncements of authoritative sources such as the SEC, AICPA, and the FASB. Introduces students to IFRS and their similarities to and differences from U.S. GAAP. Develops strong critical thinking and problem-solving skills.
Offered Both Fall and Spring
3.00
Examines the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing, and variance analysis. Students learn how to work with multiple products; standard mix and mix variances; joint and by-product costing; measurement and control of overhead costs; and constructing operating, working capital, and capital budgets. Students study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, sourcing of products and services, and matching costing systems to strategy. For MSA, GDPA, & MST Students this is the first managerial accounting course you will take. For MBA students, this potential elective course builds upon concepts learned in MBA 640 which is why it should be taken after completing or waiving MBA 640.
Offered Both Fall and Spring
ACCT-800 or MBA-640
3.00
Introduces the field of auditing, with a concentration in auditing historical financial statements in accordance with generally accepted auditing standards, and some exposure to auditing the internal control over financial reporting of large public companies. Covers the environment, standards, regulation, and law of auditing in the US, with some exposure to the international environment. Covers audit planning, risk, and materiality assessments, audit evidence, evaluation of internal control, documentation, and audit reports. Includes researching and resolving practice-oriented problems and practice in using computer-assisted audit techniques and electronic confirmations.
Offered Both Fall and Spring
3.00
Focuses on the federal income taxation of individuals with some discussion of business taxation. Explores the basic structure of individual income taxation, including the individual tax formula, income, deductions, and credits, and provides an introduction to property transactions. Emphasizes how tax laws affect everyday personal and business decisions.
Offered Both Fall and Spring
All graduate certificate programs must be completed within five years after the start of graduate work unless otherwise noted by a particular program. All graduate courses must be satisfactorily completed and an overall average of 3.0 ("B") or better is achieved for the entire graduate certificate program. Students requesting an extension for the time of program completion must submit it in writing and will be evaluated on a case-by-case basis.
To be awarded a graduate certificate from the Sawyer Business School, students must successfully complete a minimum of 15 credits, within the Sawyer Business School, as well as meet the individual requirements of a particular program.
Upon enrollment students in the GCA are assigned a faculty advisor from the Accounting Department. Students are encouraged to discuss their academic interests and goals with their assigned faculty advisor,
The Graduate Programs in Accounting and Taxation Office is also available to respond to any questions or concerns and may be reached at 617-573-8044 or gca@suffolk.edu.
Graduate certificate courses, if waived, will need to be substituted with an approved elective. To substitute an approved elective for a required course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five years prior to matriculation ("B" or better) and provide official transcript (with English translation, if applicable).
Candidates who apply within one year of completing their graduate certificate will have applicable courses applied to Sawyer Business School (SBS) graduate degree programs in the same discipline as the certificate as long a grade of "B" or better was earned in that course.
Candidates who apply beyond one year or from a certificate program outside their discipline will have coursework evaluated on a case by case basis for relevancy, current degree requirements and current Sawyer Business School wavier and transfer policies.
Transfer credits from the graduate certificate must have an earned grade of "B" or better and have been taken within five years prior to entering a SBS graduate degree program. However, at the discretion of the program director, some courses may not be transferred if the subject material has changed significantly since completion.
View the Federally Mandated Gainful Employment Disclosure for the Graduate Certificate in Accounting.
