MMBA Associate Certification - Blockchain Accounting

Certification Overview

The MMBA Associate-Blockchain Accounting certification provides foundational expertise in how blockchain technology and digital assets are transforming the accounting profession. This entry-level credential equips university students and early-career professionals with essential knowledge to understand, record, and report blockchain-based transactions—preparing them to thrive in an industry undergoing rapid technological disruption.

No prior experience with blockchain, cryptocurrency, or digital assets is required. This certification is designed for anyone seeking to build core competency at the intersection of accounting and blockchain technology.

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At a Glance

Format

Self-paced, online, asynchronous

Duration

6-8 hours (4 courses)

Exam

100 questions, 90 minutes

Prerequisites

None required

Passing Score

70%

Ideal For

Students & entry-level professionals

Trusted by leading Universities and Enterprises
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What You'll Learn

Through this comprehensive 4-course series (6-8 hours total), you'll gain practical, career-ready skills across four critical domains:

Course #1: Blockchain Fundamentals & Triple-Entry Accounting

  • Master blockchain concepts, network types, and distributed trust mechanisms
  • Understand how Satoshi Nakamoto solved the "double-spend problem" and created digital currency
  • Explore disintermediation and its impact on cryptocurrency transactions
  • Analyze the evolution from single-entry to double-entry to triple-entry accounting systems
  • Apply blockchain concepts through hands-on simulations and real-world case studies (Walmart-IBM Food Trust)

Course #2: Tokenization of Assets

  • Understand how tokenization transforms traditional assets into digital representations
  • Evaluate fractional ownership benefits and associated risks
  • Examine real-world tokenization applications: real estate, securities, insurance, royalties, supply chain, and CBDCs (Central Bank Digital Currencies)
  • Learn Ethereum token standards (ERC-20, ERC-721, ERC-1155, ERC-1400)
  • Assess tokenization's impact on balance sheet items: cash, accounts receivable, inventory, real estate, and intellectual property
  • Navigate blockchain explorers to track digital asset ownership

Course #3: Taxation of Digital Assets

  • Apply IRS guidance (Notice 2014-21, Revenue Ruling 2019-24) to virtual currency transactions
  • Determine character of income for various blockchain-based activities: investing, mining, earning, spending
  • Understand tax treatment of hard forks and airdrops
  • Complete IRS Form 1040 and Form 8949 for cryptocurrency transactions
  • Use portfolio management tools for cost basis tracking
  • Develop tax-efficient strategies for clients with digital asset holdings

Course #4: Professional Transformation & Future of Accounting

  • Recognize blockchain as an inherent accounting system
  • Understand asset onboarding and tokenization processes for accounting practices
  • Explore how blockchain will revolutionize financial statement audits: real-time audits, reduced fraud, automated reconciliations
  • Master blockchain explorers as essential accounting tools
  • Envision future applications: real-time tax remittance, digital estates, on-chain compliance
  • Prepare for the un-skilling and re-skilling required as the profession evolves
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Learning Outcomes

Upon earning this certification, you will be able to:
✓ Explain blockchain technology fundamentals and their implications for the accounting profession
 ✓ Differentiate between double-entry and triple-entry accounting systems
 ✓ Analyze how tokenization transforms traditional assets and impacts financial statements
 ✓ Apply IRS guidance to determine proper tax treatment of digital asset transactions
 ✓ Navigate blockchain explorers to track and verify digital asset ownership
 ✓ Identify opportunities for CPA firms to provide blockchain-related services
 ✓ Evaluate how blockchain will transform auditing practices and regulatory compliance
 ✓ Recognize emerging career opportunities in blockchain accounting and finance

Certification Requirements

Course Completion:

Certification Exam:

  • Complete all 4 courses in the Blockchain Accounting Course Series
  • Pass 3 Review Checkpoints within each course
  • Pass the Final Assessment for each course (70% minimum required)
  • 100-question multiple-choice exam
  • 90-minute time limit
  • 70% passing score required
  • Flexible navigation: skip and return to questions as needed

Time Commitment:

Prerequisites:

  • Course study: 6-8 hours (1.5-2 hours per course)
  • Self-paced, online, asynchronous learning
  • Complete at your own pace
  • None. No prior accounting, blockchain, or digital assets experience required.

Who Should Earn This Certification

This certification is ideal for:

University Students:

Early-Career Professionals:

  • Accounting, finance, or business majors seeking to differentiate themselves in the job market
  • Students preparing for careers at the intersection of technology and accounting
  • Those wanting foundational knowledge before pursuing advanced blockchain certifications
  • Staff accountants, bookkeepers, or accounts payable/receivable specialists
  • Tax preparers handling clients with cryptocurrency holdings
  • Junior auditors encountering blockchain-based transactions
  • Professionals at CPA firms beginning to offer digital asset services
  • Career changers entering the blockchain or FinTech industries
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Career Applications

This certification positions you for roles including:

  • Corporate Accounting: Companies adopting blockchain for supply chain, payments, or asset management
  • Public Accounting: CPA firms expanding into cryptocurrency tax, advisory, and compliance services
  • Tax Preparation: Individual and business tax roles requiring digital asset expertise
  • Audit & Assurance: Entry-level audit positions involving blockchain-based transactions
  • FinTech & Crypto: Accounting roles at cryptocurrency exchanges, DeFi platforms, or blockchain startups
  • Regulatory & Compliance: Government agencies and companies ensuring digital asset tax compliance
  • Blockchain Consulting: Advisory services helping traditional businesses adopt blockchain technology
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Why This Certification Matters

Blockchain technology is fundamentally reshaping how transactions are recorded, verified, and reported. Accountants who understand this transformation will be positioned to lead, while those who don't risk obsolescence. This certification provides:

  • First-mover advantage in an emerging field with growing demand
  • Career differentiation that sets you apart from peers
  • Foundation for advancement to professional-level certifications (CBAP™, CBFP™)
  • Future-ready skills for an industry undergoing rapid technological evolution
  • Practical knowledge immediately applicable to real-world accounting challenges

Technology adoption occurs slowly, then suddenly. Be ready when the accounting profession reaches the "sudden" phase.

Get Started

Ready to position yourself at the forefront of accounting's digital transformation? Enroll in the MMBA Associate-Blockchain Accounting certification today.