Those looking to crunch numbers as certified
public accountants (CPAs) can obtain some or all of their training
online, depending on previous background. Web-based courses in
accounting can be found at the undergraduate and graduate levels, though
some on-campus fulfillments may be required. This article covers what
to expect from a variety of online CPA courses.
Overview of Online CPA Courses
Individuals interested in taking CPA courses online can find them
through undergraduate and graduate certificate programs or through
Bachelor of Science or Master of
Accounting
programs. Those applying for the CPA credential need to have around 150
total semester hours of college coursework. This can be attained by
enrolling in a graduate program or by taking additional undergraduate
courses in public accounting.
Usually available via colleges' and universities' business schools or
extension departments, these courses train future CPAs to organize and
report taxes, expenditures and other financial data for businesses and
individuals. Online courses may not satisfy all program requirements,
and some states - Texas, for example - require CPA candidates to pursue
at least a portion of their education on campus. Finance-minded students
looking for employment in accounting firms, government agencies or
other public sector areas can benefit from these courses.
Course Requirements
While the technical requirements of online CPA courses aren't
terribly demanding, many recommend that students' computers be as
up-to-date as possible to handle any media used in course delivery. Much
like online courses in other fields, CPA coursework is delivered via
e-mail or online messaging boards. CPA students have to run accounting
software programs, such as Intuit QuickBooks or Microsoft Dynamics. Some
courses utilize video and audio lectures; students then need the
appropriate Internet plug-ins to run such media. Most plug-ins can be
downloaded for free in a short time.
List of Online CPA Courses
Financial Accounting Course
Broad courses on financial accounting are usually taken during a
student's sophomore or junior year, though similar courses can be found
in graduate-level programs. This course focuses on the general theories
related to the CPA profession and the means by which financial data is
reported. Online technical requirements for financial accounting courses
are minimal, because this theory-oriented CPA material can be
communicated easily through text.
Federal Taxation Course
Often an upper-level undergraduate CPA course topic, federal taxation
refers to the laws, policies and procedures pertaining to nationally
mandated taxes on property, businesses and individuals. In many cases,
courses on taxation examine the tax laws of the current calendar year.
Some courses on federal taxation might be very specific in nature,
covering the tax policies pertaining to either persons or companies.
Auditing Course
Auditing is another undergraduate CPA subject that may be available
online. Courses on auditing address the methods used to investigate
fiscal statements. This subject is presented in a broad context. It can
be applied to many subspecialties of accounting, including government,
management and public accounting.
A very common subject in the accounting world, cost accounting deals
with the management and reporting of expenditures. CPAs use principles
of cost accounting to assist businesses and self-employed people with
tax deductions and financial planning. Students explore cost accounting
as early as junior year of a bachelor's degree program. This topic is
also commonly addressed in graduate-level certificate and degree
programs.
Increasingly relevant to changing technologies in accounting, courses
on accounting information systems are included mainly in graduate-level
CPA degree and certificate programs. Students explore current systems,
and they learn how to use and maintain these systems, based on the
demands of contemporary accounting measures. Online courses in
accounting information systems are likely to include technical
components like specialized software. They use hands-on computerized
methods for analyzing business processes and improving the efficiency of
financial record-keeping systems.
Business Law Course
Common to many graduate CPA programs are courses on business law.
Students learn the basic legalities surrounding businesses as they apply
to finance, taxation and accounting. Rapidly changing laws represent a
major factor in the predicted speedy job growth for all accountants,
reports the U.S. Bureau of Labor Statistics (
www.bls.gov). Therefore, CPAs with a solid knowledge of business law might have an edge in the job market.
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