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Certificate in Financial & Managerial Accounting Fundamentals
The Financial and Managerial Accounting Fundamentals Certificate is designed to provide students with essential accounting competencies valued by employers across business, nonprofit, and governmental sectors.
This program is aligned with the Institute of Management Accountants (IMA) Financial and Managerial Accounting Associate (FMAA™) credential, an entry-level certification that validates foundational skills in accounting principles and more.
This program will equip learners with the core knowledge needed for the FMAA exam, while also providing practical preparation for roles such as staff accountant, financial assistant, budget technician, or business analyst.
See details and courses below.
For more information about this certificate, please contact Joshua Zender at Joshua.Zender@humboldt.edu.
Get essential accounting skills
The fully online Financial and Managerial Accounting Fundamentals Certificate is designed to provide students with essential accounting competencies valued by employers across business, nonprofit, and governmental sectors.
The program is aligned with the Institute of Management Accountants (IMA) Financial and Managerial Accounting Associate (FMAA™) credential, an entry-level certification that validates foundational skills in:
- Financial accounting principles
- Managerial accounting and budgeting
- Cost and performance analysis
- Professional ethics in accounting
- Decision-support tools and internal reporting, such as QuickBooks and Microsoft Excel
As organizations increasingly expect staff at all levels to interpret financial information, manage budgets, and apply ethical judgment, the FMAA has become a recognized pathway for early-career professionals and students seeking to demonstrate job readiness. This certificate equips learners with the core knowledge needed for the FMAA exam, while also providing practical preparation for roles such as staff accountant, financial assistant, budget technician, or business analyst.
Students may enroll in individual courses for standalone professional development, or complete all four courses to earn the certificate and maximize preparation for the FMAA credential. One or more of these courses may be used to fulfill Cal Poly Humboldt MBA program prerequisite and/or elective requirements, pending approval from the MBA program coordinator.
Enrollment in this College of Extended Education Certificate program is for students who are not currently attending Cal Poly Humboldt.
Program Courses
All courses are asynchronous online. Cost: $312/unit for BA 250, BA 456, and BA 252; $330/unit for BA 499. Registration is through Open University for enrollment in BA 250, BA 456, and BA 252. Registration for BA 499 will be through Extended Education.
BA 250 - Financial Accounting
Lower division, 4 units, with Joshua R. Zender
Introductory course in financial accounting focusing on measurement and reporting principles used in the U.S. to prepare financial statements for investors and creditors, with computer applications illustrating the design of accounting information systems.
June 1-July 24
BA 252 - Management Accounting
Lower division, 4 units, with Joshua R. Zender
Introduction to accounting information systems used for internal decision-making within organizations, including planning, operational control, and performance evaluation.
Aug. 24-Dec. 18
BA 456 - Accounting Ethics
Upper division, 4 units, with Joshua R. Zender
Application of ethical concepts within the financial services industry, including exploration of ethical reasoning models and professional codes of conduct applicable to practicing accountants.
June 1-July 24
BA 499 - Independent Study: Career Pathways in Accounting
Upper division, 1 unit, with Joshua R. Zender
Directed study experience focused on professional development and career exploration in accounting and related fields. Students may design an FMAA study plan, conduct informational interviews, prepare a professional portfolio, or complete other approved projects.
Offered in Fall 2026
About the instructor
Joshua R. Zender is a professor of accounting at Cal Poly Humboldt, specializing in financial, managerial/cost, tax, government, nonprofit, and accounting ethics.
His research focuses on sustainability reporting, public financial management, economic development, and entrepreneurship, with publications in journals such as Strategic Finance, Journal of Government Financial Management, and Journal of Business, Accounting, and Finance. He has also authored reports for the United States federal agencies and California state agencies.
Zender serves as Master of Business Administration (MBA) program director and advisor to the Humboldt Accounting Club, and he is the former president of the Institute of Management Accountants (IMA) Redwood Empire Chapter.
He previously worked in municipal finance, as well as with Ernst and Young, LLP and Accenture, LLP.
He holds multiple professional certifications, including Certified Public Accountant (CPA) in California, Certified Internal Auditor (CIA), Certified Global Management Accountant (CGMA), Certified Government Financial Manager (CGFM) and Certified QuickBooks ProAdvisor.
Outside the classroom, he enjoys exploring Humboldt’s natural beauty through hiking and spending time immersed in its forests, coastline, and scenic landscapes.
