Breyer State University offers a complete Bookkeeping Certificate program. This is a twelve-semester hour course and provides a comprehensive and detailed curriculum in the bookkeeping, payroll, and tax preparation process. The program uses the latest and authoritative texts. The certificate program objective is to cover the laws and procedures for keeping business financial records, payroll records and income tax preparation. Completion of the program allows you to practice at a competent level of knowledge and skill in bookkeeping, payroll and tax preparation process and provides you with a vehicle for applying what you have learned.
Upon successful completion of the certificate program, you will receive a College Certificate in Bookkeeping, Payroll And Tax Preparation, and twelve-semester hours of college credit. CEU certificates are also available for 180 contact hours.
You may enroll at anytime and begin your studies. The Certificate Program is designed to be a self-paced program with one-to-one faculty mentoring. You are permitted twelve months from the date of enrollment to complete the program. You study and meet the program objectives at your own pace, and are permitted to complete the program in less than the twelve-month allotted time frame.
Once officially enrolled, you are given a security password and directions to accessing the online classroom for the Certificate Program. The classroom contains information about me, Annette Herbster-your instructor, course assignments, ordering information for textbooks, course objectives, syllabus and information regarding exams. You correspond with me via email, and/or phone.
A small sample
of course content follows:
Bookkeeping:
1). Assets, Liabilities, and Owner's Equity.
2). Business Transactions and Changes in the Fundamental Bookkeeping
Equation.
3). The Balance Sheet.
4). The Ledger.
5). Owner's Equity Accounts.
6). Two-Column General Journal.
7). Posting the General Journal.
8). The Trial Balance and Work Sheet.
9). Financial Statements.
10). Closing the Ledger.
11). Cash Systems, Checking Accounts.
12). The Petty Cash Fund.
Payroll Records &
Procedures:
1). Payroll Laws and Regulations.
2). New Employee Records.
3). Time and Work Records.
4). Determining Gross Earnings.
5). Determining Payroll Deductions.
6). The Payroll Register.
7). Employee Earnings Record.
8). Paying the Payroll.
9). Federal Payroll Taxes and Tax Returns.
10). State Payroll Taxes and Tax Returns.
11). Payroll Systems.
12). Accounting for Payroll.
Income Tax Fundamentals:
1). Gross Income and Exclusions.
2). Business Expense and Retirement Plans.
3). Self-Employed and Employee Expenses.
4). Itemized Deductions and Other Incentives.
5). Credits and Special Taxes.
6). Accounting Periods, Methods, and Depreciation.
7). Capital Gains and Losses.
8). Withholding, Estimated Payments, and Payroll Taxes.
9). Partnership Taxation.
10). The Corporate Income Tax.
11). Tax Administration and Tax Planning.
Courses in this Certificate Program:
Total semester hours: 12
Bachelors Degree in Education or Psychology. Others by request
only.
The cost per course is $400.00
There is open enrollment for this certificate program. Students may enroll and begin their studies at anytime.
