Accounting Specialist Program (Pre-Pay Discount 10%)

The unique characteristics of governmental and nonprofit organizations require different accounting skills and principles. Designed for students who work for or serve public agencies or nonprofit organizations, this course provides an introduction to the characteristics of governmental and nonprofit accounting, emphasizing various fund types and account groups. Through online lecture and instructor-led Q&A sessions, this course includes a review and evaluation of presently recommended accounting and financial reporting for state and local governmental units. This course also covers reporting policies that nonprofits need to adhere to in order to be in compliance with SB 1262. By the end of this course, you will understand both the theoretical and practical aspects of governmental and nonprofit accounting and will be able to apply those new skills in their day-to-day work.

Learning Outcomes

• Compare the characteristics that distinguish governmental and not-for-profit entities from for-profit entities
• Apply the key concepts and terms used in describing the governmental reporting entity
• Identify and explain contemporary financial reporting issues
• Utilize benchmarks and performance measures to evaluate NPOs
• Prepare financial statements using SFAS No. 117

Skills You Will Gain

• Fund accounting
• Budgeting and control
• Reporting, disclosure and financial analysis
• Managing for Results
• Auditing Governments and Not-for-Profit Organizations

Course Format and Pacing
This is an online course delivered through Canvas, UC Davis CPE’s learning management system. Course materials—including video lectures, readings, assignments, and discussion forums—are released on a structured, week-by-week schedule. Students move through the course together, with regular due dates to support consistent progress and engagement. Most learners can expect to spend approximately 10–12 hours per week engaging with course content and completing assignments.

Auditing of financial statements is a required skill for advanced accountants and CPAs. Intended for individuals interested in pursuing a professional accounting career, this course prepares students with an understanding of auditing methods and concepts. Through online lecture and instructor-led Q&As, students will learn professional standards and responsibilities, legal liability, audit objectives, types of audits, audit evidence, materiality and audit risk. This class will also cover best practices during the audit process, including planning, the study and evaluation of internal control, tests of transactions, direct tests of account balances, analytical procedures and more. In addition, students will become familiar with audit sampling and the effect of electronic data processing (EDP) on the audit process. By the end of this course, you will possess the knowledge and analytical skills necessary to perform basic financial audits.

Learning Outcomes

• Demonstrate professional ethics
• Distinguish the authoritative bodies responsible for setting auditing standards, attestation standards, and quality control standards
• Apply the scope of legal liability inherent in the practice of accounting
• Utilize the procedures necessary to complete an audit, including an evaluation of audit findings and the auditor’s post-audit responsibilities
• Describe standard audit reports for public and non-public entities, including available options for audit opinions

Skills You Will Gain

• Auditing
• Professional standards, ethics, and legal liabilities of CPAs
• Internal control
• Additional assurance services

Course Format and Pacing
This is an online course delivered through Canvas, UC Davis CPE’s learning management system. Course materials—including video lectures, readings, assignments, and discussion forums—are released on a structured, week-by-week schedule. Students move through the course together, with regular due dates to support consistent progress and engagement. Most learners can expect to spend approximately 10–12 hours per week engaging with course content and completing assignments.

Whether you work in the public or private sector, possessing a deep understanding of the ethical standards and practices of accounting is essential. Through online lectures and instructor-led Q&As, you will learn how to identify and properly manage unethical accounting and taxation practices. Case studies and analysis of the different types of fraudulent accounting and taxation practices will also be explored to illustrate and foster deeper understanding of professional codes of conduct and their application in real-world situations. By the end of this course, you will possess the knowledge and skills to identify and apply ethics in the auditing, taxation and fiduciary professions.

Learning Outcomes

• Evaluate and manage unethical accounting and taxation practices by organizations and individuals
• Apply ethical standards per the State Board of Accountancy
• Practice accounting through professional rules of conduct
• Analyze unethical behavior including greed, fraud and corruption

Skills You Will Gain

• Ethical principles and reasoning
• Ethical frameworks
• Analysis of fraud and corruption

Course Format and Pacing
This is an online course delivered through Canvas, UC Davis CPE’s learning management system. Course materials—including video lectures, readings, assignments, and discussion forums—are released on a structured, week-by-week schedule. Students move through the course together, with regular due dates to support consistent progress and engagement. Most learners can expect to spend approximately 10–12 hours per week engaging with course content and completing assignments.

Focus on the effective analysis of financial statements and how to integrate accounting concepts and principles into your statements. Examine the analytical tools for assessing a company's performance, the concept of quality of earnings and the approaches to valuation. Topics also include balance sheet analysis, asset and business evaluation issues, income statement analysis, profit margins, return on assets and equity and cash flow analysis.

Course Format and Pacing
This is an online course delivered through Canvas, UC Davis CPE’s learning management system. Course materials—including video lectures, readings, assignments, and discussion forums—are released on a structured, week-by-week schedule. Students move through the course together, with regular due dates to support consistent progress and engagement. Most learners can expect to spend approximately 10–12 hours per week engaging with course content and completing assignments.
 

Federal income tax law and the Treasury Department’s own regulations weave a complex tapestry of legal requirements that can be complex for new and aspiring accountants to understand. Through online lectures and instructor-led Q&A sessions, you will learn the basic philosophy of taxation, determination of taxable income, allowable deductions and gains and losses on sales and exchanges of property for the individual taxpayer. Emphasis is placed on preparation of federal income tax returns and learning to utilize varied references to deal with tax accounting problems and tax planning. By the end of this course, students will have a fundamental understanding of modern accounting practices and federal income taxation.

Learning Outcomes

• Apply the fundamentals of federal income taxation
• Have a fundamental understanding of the basic philosophy of taxation
• Identify taxable income
• Estimate allowable deductions and prepare a moderately complicated personal income tax return

Skills You Will Gain

• Federal income taxation
• Tax determination
• Deductions
• Tax form preparation

Course Format and Pacing
This is an online course delivered through Canvas, UC Davis CPE’s learning management system. Course materials—including video lectures, readings, assignments, and discussion forums—are released on a structured, week-by-week schedule. Students move through the course together, with regular due dates to support consistent progress and engagement. Most learners can expect to spend approximately 10–12 hours per week engaging with course content and completing assignments.