Indiana University - Purdue University Fort Wayne
Department of Accounting and Finance

PURPOSE. The goal of the Post-Baccalaureate Certificate in Accounting (PBA)is to prepare individuals who already possess a baccalaureate degree in a non-accounting area for entry-level positions in the accounting profession.

GENERAL DESCRIPTION. The PBA program is offered by the Department of Accounting and Finance in the IPFW School of Business and Management Sciences. It is designed for qualified individuals who have already earned a bachelors degree. Typically, students who pursue the PBA are seeking an academic program of recognized quality which will help them prepare for careers in the field of accounting. 

The certificate is not a degree.  The PBA's curriculum is accounting-specific. Thus, it is not an objective of the department to provide PBA students with the comprehensive business background currently available in the School's bachelor's or master's degree programs. The certificate is based solely upon the successful completion of specified requirements in accounting and business law.

The PBA is not a "CPA Preparation" or "CPA Review" program. The PBA certificate is not necessarily designed to comply with the state of Indiana education requirements to sit for the CPA examination. However, completion of the program combined with most business bachelor's degrees earned at an appropriately accredited institution generally will meet the current CPA education requirements. Individuals who do not possess a business undergraduate degree would have additional courses to complete in order to sit for the CPA examination. The current Indiana education requirements for the CPA examination are found on the Department's web site at In all instances, academic advisors will be able to advise students about the CPA examination as well as other professional certifications.

ADMISSION TO THE PBA PROGRAM.  Admission to the PBA program is limited to holders of bachelor's degrees awarded by institutions which were accredited at the baccalaureate level by the North Central Association of Colleges (or comparable regional association) at the time the degree was granted.

To enroll in the program you must first be formally admitted to Indiana University. Alumni of Indiana University need not re-apply for admission, but must complete procedures for reactivating their university records.  Application and "Re-Entry" forms are available from the IPFW Admissions Office, Kettler Hall, Room 111,(219) 481-6812 or on-line at

Applicants--including I.U. Alumni-are required to provide the IPFW Admissions Office with an OFFICIAL TRANSCRIPT documenting completion of their bachelors degree. We recommend that you attach this document to the admissions application (or "Re-Entry") form and send them both at the same time.

PBA COURSE WAIVERS.  You may be eligible for waivers of course requirements based upon academic courses taken as part of your bachelor's degree provided those courses were completed within the past five calendar years. Typically, waivers are available only for introductory courses in accounting or business law (routinely up to a maximum of three courses).  Additional waivers for advanced accounting and law courses require written authorization from the Department of Accounting and Finance.


All courses are taught with the assumption that the material covered in specified prerequisite courses has been mastered. Similarly, the contents of all courses in later sequences assume that you have completed all courses in the preceding sequence(s).

SEQUENCE I Accounting Principles (7 credits)
(If necessary, these courses can be taken prior to your admission to the program)

BUS A201 Principles of Financial Accounting
BUS A202 Principles of Managerial Accounting
BUS L200 Elements of Law

SEQUENCE II Accounting Functions (18 credits)
(These courses are not available until you have been admitted to the program)

BUS A311 Intermediate Accounting I
BUS A312 Intermediate Accounting II
BUS A325 Cost Accounting
BUS A328 Introduction to Taxation
BUS A424 Auditing
BUS L303 Commercial Law II

SEQUENCE III Professional Aspects of Accounting (6 credits)
(Select any two courses from the following)

BUS A335 Fund Accounting
BUS A339 Advanced Income Tax
BUS A422 Advanced Financial Accounting
BUS A425 Contemporary Accounting Theory

For additional information about the PBA program, procedures for registering for classes, and related assistance, please contact:

The School of Business and Management Sciences
Student Center
Neff Hall, Room 366
(219) 481-6472

For information or assistance on matters related to specific accounting or law courses, waivers of courses you may have previously taken, PBA curriculum and sequences, and the Accounting profession, please contact:

Department of Accounting/Finance, Neff Hall 350
(219) 481-6471

ACFN Approved Jan, 01