Academic Catalogs
The Graduate Certificate in Accounting (GCA) is a non-degree certificate program designed for students who do not have an undergraduate degree in accounting, and for students who have an undergraduate degree in accounting from a non-US institution. This part-time only program can be completed at our Boston campus or completely online.
The GCA Program prepares students for a professional career in public accounting, corporate management, nonprofit organizations, and government agency controllership, among other professions.
7 Courses
21 Credits
Program Length
12-16 months of part-time study
Restricted to MSA, MST, GDPA, MSA/MST, MSA/MSF, MST/GDPA
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
MSA Prep Course
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
MBA Accounting,MSA Core Course
ACCT-801 or MSA Program Director permission
3.00
This is the second of two intermediate-level accounting courses. The critical thinking and problem-solving skills developed in ACCT 801 are broadened as this class tackles more complex accounting concepts, including: dilutive securities, earnings per share, investments, revenue recognition, income tax accounting, pensions and leases. Since accounting for many of these areas has been a source of substantial debate and major revisions in recent years, subject matter covered will be topical. Pertinent pronouncements of standard-setting bodies continue to be studied.
Offered Both Fall and Spring
MBA Accounting,MSA Core Course
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
MBA Accounting,MSA Prep Course
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
MBA Accounting,MSA Core Course
ACCT-800 or MBA-640
3.00
Describes various transaction processing cycles and their use in the structured analysis and design of accounting information systems. Students gain an understanding of Enterprise Resource Planning softwares, Quickbooks, database design, XBRL, implementations of internal controls, and privacy and data security issues.
Offered Both Fall and Spring
MBA Accounting,MSA Core Course
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
MBA Tax,MSA Core Course,MST Course Course
View the Federally Mandated Gainful Employment Disclosure for the Graduate Diploma in Professional Accounting.
Upon enrollment students in the GCA are assigned an academic advisor from the Accounting Department. Students are encouraged to discuss their academic interests and goals with their assigned academic advisor, especially when choosing electives.
The MSA Programs Office is also available to respond to any questions or concerns and may be reached at 617-573-8641 or gca@suffolk.edu.
GCA Core Courses may need to be substituted with an approved elective. All GCA students must complete a minimum of 21 credits (7 courses) in the Sawyer Business School.
Any candidate seeking transfer credits, taken at the graduate level from an AACSB-accredited MBA, MSA, MSF, or MST program, will be reviewed on a case-by-case basis. These credits may be considered for transfer if the credits do not apply to a previously completed degree.
Transfer credits must have an earned grade of "B" or better and be taken within five years prior to entering the Suffolk GCA program. However, at the discretion of the program director, GCA core courses may not be transferred if the subject material has changed significantly since completion. A maximum of six credits of elective or GCA core courses may be considered for transfer.
