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Accounting Online Course - Fall 2025

Event

When:
Mon, September 1, 2025 - Fri, December 12, 2025
Where:
Online, internet
Category:
Online Courses

Description

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.

 

Earn course credit toward your CBA designation!

Facilitator

Meredith Mostochuk, CBA

Meredith Mostochuk' bio photo

Meredith Mostochuk is the Credit Manager, Strategic Accounts at Airgas, Inc. Airgas, Inc., through its subsidiaries, is the largest U.S. distributor of industrial, medical and specialty gases, and hard goods, such as welding equipment and supplies. Meredith has over 10 years of credit experience including auditing, financial analysis and collections.

Meredith holds a Bachelor degree in Accounting and Finance from Temple University. She also holds a Credit Business Associate designation through the National Association of Credit Management (NACM).

Meredith, through Airgas, is a member of the Credit Research Foundation (CRF).She is a certified instructor for the NACM, facilitating their Online Accounting course. Meredith is a contributor to the Credit Learning Center and is a 2010 NACM Teleconference Series presenter.

Register Below

NACM themed registration button
Early Registration Rate
by August 8, 2025

Set your own schedule!

There are no mandatory meeting times in our courses. Students follow a weekly syllabus, working independently to complete readings and assignments at their own pace. Each class is supported by a dedicated "facilitator," who is available via email to assist with questions, offer guidance, and provide feedback or study tips.

Our courses are rigorous, college-level programs, and our facilitators are experts in their respective fields. This combination ensures a high-quality educational experience. Given the self-directed format of our online courses, students should be highly motivated and comfortable learning in a flexible, non-traditional environment.

During the course, students take proctored exams. Upon successfully completing the course with an average score on the exams of 70 percent or higher, students will receive a certificate of achievement and will earn course credit toward the designation course requirement.

The facilitator is available via e-mail for questions, comments, and concerns. The facilitator also hosts a conference call before each of the exams to give the students areas of study to concentrate on for the exam. We strongly suggest that you take the quizzes to help you further understand the chapter material. These quizzes do not count toward your grade.

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

 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.

Refund, Cancelation, and Transfer Policy

Materials for online courses are a special order, packaged bundle and include a course-specific password. Therefore, only 50% of the course tuition is refundable should you cancel your registration/enrollment or drop the course after the early registration deadline through the first day of the course. Student substitutions, however, will be permitted up to 7 days prior to the first day of the course. After the first day of the course, no part of the tuition fee is refundable. Should you have questions, please contact the NACM Meetings Department at 410-740-5560 or This email address is being protected from spambots. You need JavaScript enabled to view it..

After the first day of the course, no part of the tuition fee is refundable; however, if you would like to transfer to the next scheduled class, you may do so for a $75 non-refundable fee. Only two course transfers are allowed before the student must re-enroll.


Venue

Location:
Nationwide