Post-Baccalaureate Accounting Certificate
Earned highest score on the Oregon CPA exam in 2010
The Post-Baccalaureate Accounting Certificate (PBAC) is an excellent program for students who have earned one or more baccalaureate degrees and who wish to complete the course work to prepare for the Certified Public Accountant (CPA) Examination. The program includes courses in accounting directly related to preparation for the exam, as well as professional preparation for public or industry accounting. In addition, courses are recommended in law, basic business, and other related areas for those whose undergraduate degree is not in business administration.
Students cannot earn a second degree in the same subject for which they earned their first degree, no matter where the first degree was completed. For example, students who have a degree in marketing cannot earn another degree in marketing.
Students who received an accounting degree outside the United States may earn the accounting certificate. Students who received an accounting degree in the United States are not eligible to earn an accounting certificate.
For detailed steps to apply to the School of Business as a post-baccalaureate student, visit pdx.edu/sba/post-bac.
The following steps should be taken in order to start the PBAC:
- Have earned a baccalaureate degree recognized by the PSU Office of Admissions and Records.
- Be formally admitted to PSU as a post-baccalaureate (PB) undergraduate. (Apply here)
- After being admitted to PSU, e-mail your assigned academic advisor in the SBA to request that your transcripts be evaluated for courses to be used towards the PBAC. Please include your name, PSU ID#, and that you are doing the PBAC.
- Opt-in to the School of Business. Before being allowed to take 200, 300 or 400 level business classes, you must opt-in to the School of Business.
- The following courses are required pre-requisites for BA303, BA325 and ACTG courses; however, they do not count towards the 48 credits required for the PBAC. They must be completed with a grade of “C-“ or better; P/NP grades are not accepted.
- BA 211 – Fundamentals of Financial Accounting (4)
- BA 213 – Decision Making with Accounting Information (4)
- STAT 241- Applied Stats for Business Majors (4) *STAT 243 can be substituted*
- EC 201, 202 – Principles of Economics (Micro & Macro) (4, 4)
Prerequisite note: BA 101 & 205 are not required for post baccalaureate students. BA 101 is a prerequisite for BA 211. Please contact the School of Business Undergraduate Programs Office at 503-725-3712 to receive a registration override for BA 211 if you plan to take BA 211 at PSU.
Transfer credits: Please be mindful that course numbers and titles vary by institution. For example, students taking the above courses at Portland Community College need BA 211, 212, and 213 to fulfill PSU’s BA 211 and 213. The Office of Admissions has a Transfer Course Equivalency System that should be referenced prior to taking courses at other intuitions to fulfill requirements at Portland State University.
Important Note: WR 323, Junior Level English Composition, is required for any PBAC student whose first degree is from an institution where English is not the primary language of instruction. Note: Students who received an accounting degree outside the United States may earn the accounting certificate. Students who received an accounting degree in the United States are not eligible to earn an accounting certificate.
Post-Baccalaureate Accounting Certificate Requirements
The requirements are 48-50 credits as follows:
Required Accounting Core (34 credits)
- ACTG 335 - Accounting Information Systems (4)
- ACTG 360 - Management Accounting (4)
- ACTG 381, 382, 383 - Financial Accounting and Reporting (12)
- ACTG 421 - Introduction to Taxation (4)
- ACTG 430 - Governmental and not-for-profit Accounting (2)
- ACTG 492 - Auditing Concepts and Practices (4)
- ACTG 495 - Integrated Accounting Issues (4)
Plus two additional courses (6-8 credits) chosen from the following:
- ACTG 422 - Advanced Taxation (4)
- ACTG 460 - Advanced Managerial Accounting (4)
- ACTG 485 - Business Law (4) (formerly Actg 412)
- ACTG 490 - Advanced Financial Accounting and Reporting (2)
- ACTG 493 - Advanced Auditing (4)
Other required courses (8 credits):
- BA 303 - Business Finance (4)
- BA 325 - Competing w/ Info Technology (a required prerequisite for ACTG 335) (4)
Important Note: Prior to starting the accounting requirements, it is highly recommended that students take ACTG 281 (1 credit). This class prepares students for the accounting mechanics (debits and credits) vital to success in the upper division courses. The class is offered every quarter, on a pass/no pass basis.
Important Note: WR 323, Junior Level English Composition, is required for any PBAC student whose first degree is from an institution where English is not the language of instruction.
At least 30 of the 48-50 credits required for the certificate and at least 27 credits in accounting must be taken in residence at PSU. Candidates must achieve at least a grade of "C-" in each course presented for the PBAC. A minimum program GPA of 2.5 is required for retaining admission to the SBA. See the PSU Bulletin for program retention rules.
Federally-Required Information on Gainful Employment Other than College Degree
Length of Program
- Intended time to complete: 12 months full time
- % of graduates who completed on time: 18%
Cost of Program (In-State 2012-2013 Rates)
- Tuition & Fees: $9,220
- Books & supplies: $1,650
- Estimated room & board: $13,420
- Other required fees?: $0
- Total estimated cost: $9,220 program + $13,420 estimated room and board
Please click here for updated information regarding tuition and fees.
|Jobs Related to this Program||Stand Occupational Classification System Code|
|Accountants and Auditors||13-2011|
|Accountants and Auditors||13-2031|
|Tax Examiners and Collectors, and Revenue Agents||13-2081|
|Business Teachers, Postsecondary||25-1011|
Median program graduate debt from:
- Federal loans: $0
- Private educational loans: $0
- Institutional financing plan: $0
For advising information, visit the Advising page.
- Please see our Accounting Advising Guide (PDF) for helpful information put together by our Accounting faculty.
- Please see our PBAC Advising Guide (PDF) for information on the Post Bacc Accounting Certificate.
The School of Business strongly enforces prerequisite requirements. Prerequisites are stated in the PSU Bulletin (available online and from the PSU Bookstore, 503-725-3780) and are enforced through the online registration system. Please note: If a prerequisite course was taken outside of PSU and that course did not transfer, contact your advisor EACH TERM prior to registration.
Registration for all 200, 300- and 400-level business courses is restricted to students admitted to the School of Business. The registration schedule for each term is posted on the Registration and Records site.
Waitlists and Class Attendance
For information on our Waitlist Policy, click here.