13.5 semester units
A grade of "C" or higher is required for each course applied to the certificate.
| ACTG 165 | Cost Accounting | 3.0 units |
| ACTG 171 | Individual Income Taxes | 3.0 units |
| ACTG 172 | Business Income Taxes | 3.0 units |
| ACTG 173 | Trust, Estate, Gift Taxes | 1.5 units |
| BUS. 201 | Business Law I | 3.0 units |
