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Certificate Program

Post-Baccalaureate Certificate in Accounting

The Post-Baccalaureate Certificate in Accounting (PBA) program is offered by the Department of Accounting and Finance in the Indiana University—Purdue University Fort Wayne (IPFW) Richard T. Doermer School of Business and Management Sciences. It is designed for qualified individuals who have already earned a bachelors degree. Typically, students who pursue the PBA are seeking an academic program of recognized quality which will help them prepare for careers in the field of accounting.

The goal of the PBA is to prepare individuals who already possess a baccalaureate degree in a non-accounting area for entry-level positions in the accounting profession. It will also serve to give an accounting major the additional hours needed to meet the 150 hour education requirement for the CPA exam.

The Certificate is not a Degree

The PBA curriculum is accounting-specific. Thus, it is not an objective of the department to provide PBA students with the comprehensive business background currently available in the School's bachelor or MBA degree programs.

The PBA is not a "CPA Preparation" or "CPA Review" Program

The PBA certificate is not necessarily designed to comply with the state of Indiana education requirements to sit for the CPA examination. However, completion of the program combined with most business bachelor's degrees earned at an appropriately accredited institution generally will meet the current CPA education requirements. Individuals who do not possess a business undergraduate degree would have additional courses to complete in order to sit for the CPA examination. In all instances, academic advisors will be able to advise students about the CPA examination as well as other professional certifications.

Admission to the PBA Program

Admission to the PBA program is limited to holders of bachelor's degrees awarded by institutions which were accredited at the baccalaureate level by the North Central Association of Colleges (or comparable regional association) at the time the degree was granted.

To enroll in the program you must first be formally admitted to Indiana University. Alumni of Indiana University need not re-apply for admission, but must complete procedures for reactivating their university records. Application and Re-Entry forms are available from the IPFW Admissions Office, Kettler Hall, Room 111, 260-481-6812.

Applicants--including I.U. Alumni-are required to provide the IPFW Admissions Office with an official transcript documenting completion of their bachelors degree. We recommend that you attach this document to the admissions application (or "Re-Entry") form and send them both at the same time.

PBA Course Waivers

You may be eligible for waivers of course requirements based upon academic courses taken as part of your bachelor's degree provided those courses were completed within the past five calendar years. Waivers for advanced accounting and law courses require written authorization from the Department of Accounting and Finance.

PBA Curriculum

All courses are taught with the assumption that the material covered in specified prerequisite courses has been mastered. Specific requirements for the certificate are dependent upon your undergraduate degree.

Accounting Undergraduate Degree
12 credit hours Accounting Electives - see approved list
15 credit hours Other (may include law and accounting courses)
27 total credit hours
Other Business Undergraduate Degree (non-accounting)
12 credit hours Accounting Courses Analysis
BUS A311 Intermediate Accounting I
BUS A317 Computer Based Accounting Systems
BUS A325 Cost Accounting
BUS A331 Taxation of Business Entities
6 credit hours Accounting Electives - see approved list BUS A424 Auditing
12 credit hours Other (may include law and accounting courses)
30 total credit hours
Non-Business Undergraduate Degree
6 credit hours Accounting Courses
BUS A201 Introduction to Financial Accounting
BUS A202 Introduction to Managerial Accounting
12 credit hours Accounting Courses
BUS A311 Intermediate Accounting I
BUS A317 Computer Based Accounting Systems
BUS A325 Cost Accounting
BUS A331 Taxation of Business Entities
6 credit hours Accounting Electives - see approved list
12 credit hours * Other (may include law but not accounting courses)
36 total credit hours

Note: Current requirements to sit for the CPA Exam in Indiana require 24 hours of Accounting and 24 hours of non-accounting business courses. Please check with the Indiana State Board of Accountancy for recent changes in requirements.

*Must take 24 non-accounting business credits (including law) to qualify to sit for the Indiana CPA Exam.