Program Advisors:

 Stuart Trippel, CPA

 strippel@shoreline.edu

 Carla Hogan

 chogan@shoreline.edu

 Dan King

 dking@shoreline.edu

So, you're looking to add skills and move into a new career or perhaps up the corporate ladder at your current employer? You dream of a Wikipedia search for "Certified Public Accountant" that includes a picture of you? You've read the Washington State Board of Accountancy requirements?

The CPA Prep classes at Shoreline Community College could be the next step for you. In Shoreline's program, you'll gain the specific knowledge and credits that will help prepare you to sit for the Uniform CPA Examination.

CPA Prep at Shoreline includes seven main classes with an eighth that is of interest to many students and also counts for credit toward the education requirements.

For more general information about being a CPA in Washington, the Washington Society of CPAS maintains two Web sites, one specifically for students and potential students and the organization's main site.

Graduates can be employed by government and private industry, with many new accounting positions in small, rapidly growing businesses. The field also provides opportunities for temporary employment, part-time work or providing accounting services out of your home.

Potential positions include Accounts Receivable/Accounts Payable, Full-Charge Bookkeeper, Junior Accountant, Ledger Clerk, Payroll Clerk, Tax Preparation and other paraprofessional positions in CPA firms.

Entry-level salaries vary depending upon the size and type of business, prior experience and the level of technical expertise required.  For the employment outlook for CPAs. and other accounting-related positions, see the U.S. Dept. of Labor Occupational Outlook Handbook.

ACCOUNTING 271

Intermediate Accounting I

(5 credits)

Principles of financial reporting for enterprises. Standard-setting; FASB conceptual framework; presentation of income statement, balance sheet, and statement of cash flows; cash and cash equivalents; receivables; and inventory valuation. Previously ACCTG 271. Prerequisites: ACCT& 202 or instructor permission.

ACCOUNTING 272
Intermediate Accounting II

(5 credits)

Principles of financial reporting for enterprises. Tangible and intangible assets; depreciation, impairments, and disposition; current and long-term liabilities; contingencies; stockholders' equity; earnings per share. Previously ACCTG 272. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 273
Intermediate Accounting III

(5 credits)

Principles of financial reporting for enterprises. Investments; revenue recognition; taxes in financial statements; pensions; leases; statement of cash flows; legal and ethical considerations in disclosure. Previously ACCTG 273. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 275
Accounting Information Systems

(5 credits)

Use of accounting systems to support business processes. Internal control, security, privacy, ethics; revenue and expense cycles; payroll, inventory, and fixed assets; source and output documents; systems planning. Previously ACCTG 275. Prerequisites: ACCT& 201 or ACCT 101 and CIS 105, or instruct

ACCOUNTING 279
Federal Income Tax: Corporations/Conduits

(5 credits)

Theory and practice of federal income taxation for C and S corporations, partnerships, and LLCs. Elements of exempt entities, trusts, estates, tax research and planning. Previously ACCTG 279. Prerequisites: ACCT& 202 or ACCT 102 and ACCT 170, each with a 2.0 or better, or instructor permission.

ACCOUNTING 286
Auditing and Assurance

(5 credits) 

Principles and practice of attest functions in the accounting profession. Generally accepted auditing standards; fraud and internal control; professional ethics and legal liability of auditors. Previously ACCTG 286. Prerequisites: ACCT 271 with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 289
Cost Accounting

(5 credits)

Use of cost accounting in the controllership function. Cost behavior, cost tracing & apportionment. Relevant costs, transfer pricing, inventory issues, management control, and information systems. Previously ACCTG 289. Prerequisites: ACCT& 203 or ACCT 103, with a 2.0 or better, or instructor permission. Mandatory decimal grading.

ACCOUNTING 208
Not-for Profit and Governmental Accounting

(5 credits)