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Accounting

Majors in Accounting


Accounting AAS (G, R): 301

This curriculum is designed to prepare career students in accounting for employment. It is suitable for the needs of business enterprises, nonprofit private organizations, and all levels of government. Graduates may find employment in such departments as accounting, finance, treasury, auditing, tax, cost, and systems. Completion of all requirements for this curriculum will lead to the AAS. in accounting.

This curriculum is not intended for transfer to a four-year college or university. Students interested in a baccalaureate degree in accounting should enroll in the business transfer program.

For students who have a baccalaureate degree, the accounting courses included in the curriculum fulfill some of the course requirements to sit for the Certified Public Accountant (CPA) examination. All additional course requirements are offered by the College. Students should contact an academic adviser for more information. Requirements to sit for the CPA examination vary by state. Consult your State Board of Public Accountancy for current requirements.

A suggested course sequence for full-time students follows; part-time students should consult an adviser.

First Semester
ACCT 221
Accounting I
4
BSAD 101
Introduction to Business 3
 OR
MGMT 101
Principles of Management
ENGL 101
Introduction to College Writing *
3
Mathematics foundation
3
  CMAP or CMSC Elective 3
Second Semester
ACCT 222
Accounting II 4

ECON elective (BSSD)†
3

English foundation
3

Speech foundation
3

Arts or humanities distribution
3
Third Semester
ACCT 231
Intermediate Accounting I
4
MGMT 201
Business Law
3
  Health foundation
1-3

Electives‡ 6
Fourth Semester  
 ACCT 232
Intermediate Accounting II
4
 ACCT 239
Business Finance3
 Natural sciences distribution with lab
4
 Elective‡3
Total credit hours 60 - 62

* ENGL 101, if needed, for ENGL 102/103 or general elective.

† Select ECON 105, ECON 201, or ECON 202.

‡ Select any accounting course numbered 209 or higher (except ACCT 239), or a statistics course (BSAD 210 or MATH 117).

Program Outcomes for the Accounting AAS Degree

Upon completion of this program a student will be able to:

  • Identify, measure, record, and communicate financial information relating to an organization.
  • Interpret, analyze, and evaluate financial information relating to an organization.
  • Assess national and international economic conditions, government policy, and the legal/regulatory framework as they impact business decision making.

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Accounting Certificate (G, R): 167

The accounting certificate curriculum is designed to serve those students who desire to upgrade their professional competence but do not want to complete the A.A.S. For those who want to complete the U.S. Civil Service 24-hour accounting program, consult the Office of Personnel Management for a current listing of approved courses.

Required Courses 
ACCT 221
Accounting I 4
ACCT 222
Accounting II 4
ACCT 231
Intermediate Accounting I 4
Electives 
Select four courses from accounting courses numbered 225 or higher or MGMT 201.
Total credit hours 24 -25

Program Outcomes for the Accounting Certificate

Upon completion of this program a student will be able to:

  • Identify, measure, record, and communicate financial information relating to an organization.
  • Interpret, analyze, and evaluate financial information relating to an organization.
  • Meet the qualifications for federal government accounting programs and upgrade professional competence.

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Montgomery County, MD

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