CPA Bridging Program
Earn University Accounting Credits for the 150 Hour CPA Exam Requirement
MingDao University CPA Bridging Program offers a total of 12 accounting and business online courses designed to help CPA candidates meet the 150 hour CPA exam and license requirement. Each course is 8 weeks in length and priced at $200 USD. For a limited time only, contact your agent for special pricings.

CPA Course Descriptions

AC 361. (3). Financial Reporting I

The study of accounting theory and practice related to the preparation of financial statements, revenue recognition, conversion from cash to accrual basis, time value of money, inventories.

AC 362. (3). Financial Reporting II

The study of financial accounting theory and practice relating to current liabilities and long-term debt, accounting for income taxes, earnings per share, stockholders’ equity, and investments.
Prerequisite: AC 361, or equivalent

AC 365. (3). Financial Reporting III

The study of financial accounting theory and practice related to governmental and nonprofit organizations; consolidated financial statements, international operations, and other advanced reporting issues.
Prerequisite: AC 362, or equivalent.

AC 366. (3). Management Accounting

The study of the use of financial information in business organizations for cost measurement, decision making, planning and control, performance measurement, forecasts, capital budgeting, and working capital management, including the role of information systems in these processes. Will not satisfy elective course requirement in accounting degree program.
Prerequisite: AC 361, or equivalent.

AC 463. (3). Financial Statement Auditing

In-depth analysis of financial statement auditing topics with a focus on audit theory and professional standards. Topics include professional responsibilities of financial statement auditors, objectives in planning an audit, internal controls, audit evidence, and preparation of the final audit report.
Prerequisite: AC 361, or equivalent.

AC 464. (3). Accounting Information Systems

Analyzing, designing, utilizing, and evaluating computer-based and non-computer-based financial information systems. Topics include and combine accounting, computers, management and business ethics, internal controls, information technology in accounting developments, and the systems approach to meeting business information needs and requirements.

BL 460. (3). Fundamentals of Business Law

The study of law subjects related to business practice including agency, contracts, commercial code, debtor-creditor relationships, regulation, business structure, and business ethics.

ECO 301. (3). Economics I

This course aims to teach basic concepts of economics. The students will show mastery of basic microeconomics terminology through defining and discussing of terminology as well as applying it to current macroeconomics events; calculating microeconomic variables; the use of models to analyze the behavior of individuals and firms.

ECO 302. (3). Economics II

Macroeconomics deals with aggregates though ultimately it based on the actions of individual households and business firms. Topics covered in measuring the economy, economic growth, the roles of labor and financial markets, money and inflation, exchange rates and international finance, short-run aggregate fluctuations and macroeconomics policy.

FIN 300. (3). Financial Management

This course covers the concepts and skills of financial management within a business and builds on an understanding of accounting, business, economics and mathematics. Students learn how to analyze financial statements; plan appropriate action; prepare budgets; analyze investment options; and assess both the return and the risk involved in a firm’s financial decisions.

AC 462. (3). Federal Income Taxation I

The study of the fundamentals of federal income taxation as related to individual taxpayers, including income, deductions, credits, and property transactions.
Prerequisite: AC 361, or equivalent.

AC 465. (3). Federal Income Taxation II

The study of the fundamentals of federal income taxation as related to business entities, including corporations, partnerships, and S corporations.
Prerequisite: AC 462, or equivalent.