Furman University's Undergraduate Evening Studies program offers a variety of accounting, courses to meet South Carolina's CPA requirements. Pre-CPA students at Furman need different courses, because each have a different academic background.  A comprehensive course evaluation can determine the courses needed to satisfy requirements to sit and/or to license as a CPA in South Carolina.  Call or email for a Pre-CPA credit evaluation:
(The South Carolina Board of Accountancy will not pre-approve or pre-deny courses taken prior to an evaluation upon application)

Call:  864-294-2155

Pre-CPA Worksheet

The following courses can be taken to satisfy CPA requirements.

ACC 111 - Financial Accounting Principles

Prerequisite: none
Theory and practice of accounting as applied to the corporate form of business organization. Analysis of business transactions, valuation of assets and liabilities, determination of income, and preparation and interpretation of financial statements.

ACC 301 – Managerial Accounting Principles
Prerequisite: ACC 111
The use of accounting information by management in planning, control and decision-making in business enterprises. Topics include production decisions, activity-based costing, budgeting and standards, and capital investment decisions. Not available to accounting majors.

ACC 311 – Intermediate Financial Accounting I
Prerequisite: ACC 111
In-depth study of financial accounting standards, the accounting process, and problems related to presenting income statements and balance sheets for business enterprises. Consideration of working capital accounts, non-current assets, non-current liabilities, and related income statement accounts.

ACC 312 - Intermediate Financial Accounting II
Prerequisite: ACC 311
In-depth study of financial accounting standards and problems related to presenting an enterprise's balance sheet, income statement and statement of cash flows. Topics include investments, stockholders' equity, dilutive securities, tax allocation, pensions, leases and revenue recognition.

ACC 315 – Governmental and Non-Profit Accounting
Prerequisite: ACC 312
An intermediate level study of financial reporting for state and local governments, with coverage of accounting for other types of non-business entities and of governmental and nonprofit auditing. The course covers fund accounting concepts and practices as well as government-wide financial reporting and the relationships between the two.

ACC 320 – Cost Accounting
Prerequisite: ACC 311
Collection and utilization of cost data by management for short-term planning and control purposes. Topics include cost-volume-profit relationships, product-costing methods, flexible budgets, standard cost variances and cost allocations.

ACC 330 - Auditing
Prerequisite: ACC 312
Auditing theory integrated with procedures for gathering evidential matter to provide a basis for the auditor146s report on the financial statements of business enterprises. Review of standards, ethics, planning, internal control, procedures and reports.

ACC 340 – Federal Income Taxation
Prerequisite: ACC 111
Current federal income tax law pertaining to individuals, partnerships and corporations. Focus on compliance matters with supplementary study in tax planning and research fundamentals.

ACC 350 - Accounting Information Systems
Prerequisite: ACC 111
Examining and analyzing accounting systems utilizing transaction processing cycles and accounting-based information technology (IT) including e-commerce, electronic data processing, and continuous auditing. The design, development, implementation, and auditing of accounting-based information systems.

ACC 360 – International Accounting
Prerequisite: ACC 312
Intermediate level study of International accounting. An overview of the area of international accounting focusing on the accounting issues encountered by multinational companies engaged in international trade and invested in foreign operations. The accounting issues unique to multinational corporations, with respect to foreign operations. The various functional areas of accounting in all countries of the world.

ACC 365 - Forensic Accounting
Prerequisite: ACC 312
An advanced survey in fraud examination and forensic accounting examining risk assessment, internal controls, ethics, corporate governance, legal and criminal justice systems, legislation, and global issues through lecture, research and discussion.

ACC 370 - Advanced Financial Accounting
Prerequisite: ACC 312
Study of business combinations and related consolidated financial statement issues, accounting for foreign operations, and accounting problems of partnerships.

ACC 450 - Advanced Topics in Accounting
Prerequisite: ACC 312
Selected topics in the field of accounting not covered in other courses.

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