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div line 1 and li Specification mandate value for attribute uk-grid Specification mandate value for attribute uk-grid Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a expected '>' Opening and ending tag mismatch: article line 1 and div Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a expected '>' Opening and ending tag mismatch: article line 1 and div Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a expected '>' Opening and ending tag mismatch: article line 1 and div Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a expected '>' Opening and ending tag mismatch: article line 1 and div Opening and ending tag mismatch: div line 1 and li Specification mandate value for attribute uk-grid Specification mandate value for attribute uk-grid Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a expected '>' Opening and ending tag mismatch: article line 1 and div Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a expected '>' 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ending tag mismatch: li line 1 and nav Specification mandate value for attribute flip attributes construct error Couldn't find end of Start Tag div line 1 Specification mandate value for attribute uk-close attributes construct error Couldn't find end of Start Tag button line 1 Opening and ending tag mismatch: div line 1 and button Specification mandate value for attribute uk-grid Specification mandate value for attribute uk-search-icon Specification mandate value for attribute required attributes construct error Couldn't find end of Start Tag input line 1 Specification mandate value for attribute uk-grid Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 xmlParseEntityRef: no name Opening and ending tag mismatch: li line 1 and div Opening and ending tag mismatch: div line 1 and header Opening and ending tag mismatch: meta line 1 and li Opening and ending tag mismatch: meta line 1 and li Opening and ending tag mismatch: 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Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a Opening and ending tag mismatch: a line 1 and div Opening and ending tag mismatch: div line 1 and article Opening and ending tag mismatch: article line 1 and div Specification mandate value for attribute uk-grid Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a Opening and ending tag mismatch: a line 1 and div Opening and ending tag mismatch: div line 1 and article Opening and ending tag mismatch: article line 1 and div Specification mandate value for attribute uk-grid Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a Opening and ending tag mismatch: a line 1 and div Opening and ending tag mismatch: div line 1 and article Opening and ending tag mismatch: article line 1 and div Opening and ending tag mismatch: hr line 1 and div Opening and ending tag mismatch: hr line 1 and div Specification mandate value for attribute uk-grid Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a Opening and ending tag mismatch: a line 1 and div Specification mandate value for attribute uk-grid Opening and ending tag mismatch: hr line 1 and div Opening and ending tag mismatch: div line 1 and article Specification mandate value for attribute uk-grid Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a Opening and ending tag mismatch: a line 1 and div Specification mandate value for attribute uk-grid Opening and ending tag mismatch: hr line 1 and div Opening and ending tag mismatch: div line 1 and article Specification mandate value for attribute uk-grid Specification mandate value for attribute alt attributes construct error Couldn't find end of Start Tag img line 1 Opening and ending tag mismatch: source line 1 and picture Opening and ending tag mismatch: picture line 1 and a Opening and ending tag mismatch: a line 1 and div Entity 'nbsp' not defined Entity 'nbsp' not defined Entity 'nbsp' not defined Entity 'nbsp' not defined Entity 'nbsp' not defined Entity 'nbsp' not defined Entity 'nbsp' not defined Entity 'nbsp' not defined Entity 'nbsp' not defined Specification mandate value for attribute uk-grid Opening and ending tag mismatch: hr line 1 and div Opening and ending tag mismatch: div line 1 and article 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NACM Accounting Course, Financial Accounting & Principles

Accounting Online Course

Click here to view the online course schedule.

Course Details

This course presents an introduction to basic financial accounting. Students begin at square one, learning the foundation of accounting principles. As the language of business, accounting is essential to business professionals.

The course runs approximately 15 weeks and is facilitated by an accounting professional who is available for questions by email. Students receive a course bundle before the start of the session, which includes the textbook, study guide, and online component. During the course, students will take four proctored exams online. After each exam, the instructor will provide students with helpful feedback and study tips. Upon successfully completing the course with a score of 70% or higher, students receive a certificate of achievement and earn course credit toward the CBA designation accounting course requirement.

  

register for Accounting Course

Winter
Early Admission Ends 11/07/25

 

register for Accounting Course

Spring
Early Admission Ends 02/28/26

 

register for Accounting Course

Fall
Early Admission Ends 05/30/26

 

Course Overview

FAQs

Course Costs

How They Work

Technology Requirements

Facilitators


Earn course credit toward your CBA or CCRA designation!

Accounting Course Overview

1. Introduction to Accounting and Business

  • Nature of Business and Accounting
  • Generally Accepted Accounting Principles
  • The Accounting Equation
  • Business Transactions and the    Accounting Equation
  • Financial Statements

2. Analyzing Transactions

  • Using Accounts to Record Transactions
  • Chart of Accounts
  • Double-Entry Accounting System
  • Posting Journal Entries to Accounts
  • Trial Balance

3. The Adjusting Process

  • Nature of the Adjusting Process
  • Recording Adjusting Entries
  • Summary of Adjustment Process
  • Adjusted Trial Balance

4. Completing the Accounting Cycle

  • Flow of Accounting Information
  • Financial Statements
  • Closing Entries
  • Accounting Cycle
  • Fiscal Year

5. Accounting Systems

  • Basic Accounting Systems
  • Manual Accounting System
  • Adapting Manual Accounting System
  • Computerized Accounting Systems
  • E-Commerce

6. Accounting for Merchandising Businesses

  • Nature of Merchandising Businesses
  • Financial Statements for Merchandising Businesses
  • Merchandising Transactions
  • The Adjusting and Closing Process

7. Inventories

  • Control of Inventory
  • Inventory Cost Flow Assumptions
  • Inventory Costing Methods Under a Perpetual Inventory System
  • Inventory Costing Methods Under a Periodic Inventory System
  • Comparing Inventory Costing Methods

Set your own schedule!

  

 

 8. Sarbanes Oxley, Internal Controls, & Cash

  • Sarbanes-Oxley Act of 2002
  • Internal Control
  • Cash Controls Over Receipts and Payments
  • Bank Accounts
  • Special Purpose Cash Funds

9. Receivables

  • Classification of Receivables
  • Uncollectible Receivables
  • Direct Write-Off Method for Uncollectible Accounts
  • Allowance Method for Uncollectible Accounts
  • Comparing Direct Write-Off and Allowance Methods
  • Notes Receivable
  • Reporting Receivables on the Balance Sheet

10. Fixed Assets and Intangible Assets.

  • Nature of Fixed Assets
  • Accounting for Depreciation
  • Disposal of Fixed Assets
  • Natural Resources
  • Intangible Assets
  • Financial Reporting for Fixed Assets and Intangible Assets

11. Current Liabilities & Payroll.

  • Current Liabilities
  • Payroll and Payroll Taxes
  • Accounting Systems for Payroll and Payroll Taxes
  • Employees' Fringe Benefits
  • Contingent Liabilities

12. Accounting for Partnerships and Limited Liability Companies.

  • Proprietorships, Partnerships, and Limited Liability
  • Forming and Dividing Income of a Partnership
  • Partner Admission and Withdrawal
  • Liquidating Partnerships
  • Statement of Partnership Equity

13. Corporations: Organization, Capital Stock Transactions, and Dividends.

  • Nature of Corporation
  • Stockholder's Equity
  • Accounting for Dividends
  • Treasury Stock Transactions
  • Reporting Stockholders' Equity
  • Stock Splits

14. Statement of Cash Flows.

  • Reporting Cash Flows
  • Statement of Cash Flows – The Indirect Method
  • Statement of Cash Flows – The Direct Method

FAQs

Do I read chapters; do assignments on an "honor system"?

Yes. The assignments, if any, do not need to be turned in to anyone. Rather, they are there to help you further comprehend the material covered in the assigned readings.

Do I only take exams online?

Yes. The exams are only available online and will be available Monday through Friday during the exam week. Before you begin, your proctor must enter a password, which they receive, via e-mail the week before the exam. You will have 2 hours in which to complete the exam. We do not release any of the questions or answers. The exams are found in the "Lessons" tab. The exams make up your course grade.

What is a proctor?

A proctor is a person who will administer your exams. He or she is responsible for protecting the integrity of the exams and will return the signed proctor sheet to us upon completion of each exam. The proctor may be a supervisor (someone who is not taking the course), human resources representative, Affiliated Association staff member or other responsible party. The proctor may not be a relative, spouse or boyfriend/girlfriend.

  

What if I miss a week due to business travel? Can I catch up?

Since you study at your own speed, missing a week is not a problem. You decide when to catch up. However, exam week is a different story. If you realize that you will not have access to a computer or to your proctor during an exam week, let NACM know right away. We can arrange for you to make-up the exam.

Is the class designed merely for Monday through Friday?

Yes/No. It is true that exams are only offered Monday through Friday. However, students are on their own schedule with readings, assignments and quizzes.

Can I see the questions I got wrong after I take an exam?

No. It is against our policy to release exams, as we reserve the right to reuse exam questions in the future. However, the instructor will provide feedback and study tips.

 
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