Accounting - CPA Eligibility (221-203-02)

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PURPOSE: This program will provide students with the accounting courses needed to meet the requirements of the Virginia Board of Accountancy to sit for the Certified Public Accountancy (CPA) examination.

OCCUPATIONAL OBJECTIVES: These accounting courses may also meet accounting requirements of various government and private sector positions.

STUDENT LEARNING OUTCOMES:

Select appropriate methods and apply judgement to evaluate accounting information and make informed and logical business decisions.
To be eligible to take the CPA exam in Virginia, 24 semester hours of accounting courses: including courses in accounting information systems, auditing, financial accounting, and taxation (referred to as Core Accounting Courses).

ADMISSION REQUIREMENTS: General college curricular admission

PROGRAM NOTES: Students entering this program must have successfully completed Principles of Accounting I and II (ACC 211 -ACC 212 ). Since the CPA exam is computer-based, students should be proficient with computers, including the ability to work with Windows, Word, and Excel. Students should speak with their Accounting faculty advisor prior to enrolling in courses. To meet the educational requirements to sit for the Virginia CPA exam, candidates must obtain the following from one or more accredited institutions:

At least 120 semester hours of college courses;
Baccalaureate or higher degree; and
Accounting concentration or equivalent.

Virginia Board of Accountancy (VBOA) requires the following:

A minimum of 24 semester hours of accounting courses, to include courses in auditing, financial accounting, accounting information systems, and taxation; and
A minimum of 24 semester hours of business courses. As many as six hours of accounting courses (not included in the 24 hours of accounting courses) may be considered for the business course requirement.

Students can complete the 24 business credit hours required by the Virginia Board of Accountancy (VBOA) at Reynolds. Please see your faculty advisor for recommended courses.

Curriculum:

ACC 211 - Principles of Accounting I Credit Hours: 3 ¹
or
ACC 212 - Principles of Accounting II Credit Hours: 3
ACC 221 - Intermediate Accounting I Credit Hours: 3 ⁴
ACC 215 - Computerized Accounting Credit Hours: 3 ²
ACC 261 - Principles of Federal Taxation I Credit Hours: 3 ²
ACC 241 - Auditing I Credit Hours: 3 ³
ACC 222 - Intermediate Accounting II Credit Hours: 3 ⁴
Accounting Elective (choose one course from the following selection: ACC 217 - Analyzing Financial Statements ² ACC 219 - Government and Non-Profit Accounting ³ ACC 231 - Cost Accounting I ³)⁵ Credit Hours: 3
Accounting Elective (choose one course from the following selection: ACC 217 - Analyzing Financial Statements ² ACC 219 - Government and Non-Profit Accounting ³ ACC 231 - Cost Accounting I ³)⁵ Credit Hours: 3

Total: 24 Credit Hours

¹ACC 211 and ACC 212 are prerequisites for advanced courses. Virginia Board of Accountancy allows one introductory course to count towards the 24 hour requirement.

²Prerequisite is ACC 211 .

³Prerequisite is ACC 212 or equivalent or department chair approval.

⁴Prerequisite is ACC 211 with a grade of “B” or higher.

⁵24 hours of business course requirement may include 6 credit hours of advanced accounting courses in addition to the 24 accounting hours.

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Accounting - CPA Eligibility (221-203-02)

Curriculum:

Total: 24 Credit Hours