Students studying Accountancy at Southeast are allowed to some freedom in the focus of the Accounting coursework. When selecting among electives, it is important the student consider CPA exam content. Table 1 shows the four sections of the CPA exam and identifies the SEMO coursework that would help the student to pass the exam given the focus of that section of the exam.
Table 1. CPA Exam Sections and Preparatory Southeast Coursework
| CPA Exam Section | Southeast Required AC Coursework to Prepare | Southeast Elective AC Coursework to Prepare |
|---|---|---|
|
Financial |
AC 221(Principles of Acc. I), |
AC 534 (Financial Acct.. and Reporting III) |
|
Auditing and Attestation |
AC 437 (Auditing and Assurance Services) |
AC 537 (Advanced Auditing and Assur. Svc.) |
|
Legal and Regulatory |
AC 435 (Tax of Individuals) |
AC 545 (Tax of Business.) |
|
Business Environment and Concepts |
AC 222 (Principles of Acc. II) |
AC 631 (Advanced Cost Analysis.) |