Academic Programs Catalog

The Eli Broad College of Business and The Eli Broad Graduate School of Management

Department of Accounting and Information Systems

Graduate Study
Accounting Foundations - Graduate Certificate

The Graduate Certificate in Accounting Foundations is designed to prepare students with basic accounting knowledge and provide essential tools and skills to understand accounting principles. The certificate is available online only.



  1. must have a bachelor's degree from an accredited institution.
  2. have a recommended minimum cumulative undergraduate grade-point average of 3.0.
Requirements for the Graduate Certificate in Accounting Foundations
1. Both of the following courses (6 credits):
ACC  870 Principles of Financial and Managerial Accounting      3
ACC  872 Financial Reporting and Data Analysis      3
2. Complete one of the following courses (3 credits):
ACC  871 Accounting Database Systems      3
ACC  873 Principles of Federal Income Tax Accounting      3
ACC  874 Performance Measurement and Control Systems      3
The program director can guide students regarding which course to choose depending upon the individual’s interests and career goals.
Students are expected to maintain a minimum cumulative grade-point average of 3.0 in all courses in the certificate and a minimum 2.0 grade in each course for the course to count towards the certificate program.