Accounting Programs
Contents:
Accounting Professional / Associate of Applied Science Degree (A.A.S.)
Accounting / Certificate
Accounting / Letter of Recognition
Accounting and Taxation / Letter of Recognition
Accounting Transfer Option / of Business Administration Associate of Science Degree (A.S.)
CPA Preparation / Certificate
Accounting Programs
The Accounting Programs provide three educational opportunities:
- The Accounting Professional associate’s degree is designed to help prepare the student for employment in entry-level accounting positions, such as accounting assistant, accounting clerk or accounting technician. An accountant should be able to analyze, compare and interpret financial information. Functional skills that an accountant should possess include organizing, evaluating, coordinating, decision-making and communicating effectively. Accountants should also be competent in computer applications. Students entering the workforce after obtaining the Accounting Professional associate’s degree may subsequently continue their education by pursuing a bachelor’s degree at University of Maryland University College. University of Maryland University College will accept the transfer of all courses within the Accounting Professional degree up to a maximum of 60 credits. A transfer student will be required to take at least 18 credit hours of upper-level accounting courses at University of Maryland University College.
- The Accounting Transfer option is for students who plan to obtain an associate degree and then transfer to an accounting program at a four-year college or university. This option of the Business Administration Program is designed to maximize the number of credits students can transfer. Transfer students should obtain approval from their prospective four-year school or consult with a Prince George’s Community College advisor before registering for any 200-level accounting course.
- The CPA Preparation certificate is for those individuals who hold a bachelor’s degree in some area other than accounting and need to meet the current education requirements of 57 credit hours in business and accounting to sit for the Uniform CPA Examination in Maryland. CPA candidates must have completed a total of 150 credit hours.
For more information about the Accounting Program, call 301-322-0126.
Degrees & Certificates:
Accounting Professional
Associate of Applied Science Degree (A.A.S.)
Program Concentration 42 Credits
| ACC 101 Principles of Accounting I |
4
|
| ACC 102 Principles of Accounting II |
4
|
| ACC 104 Microcomputer Applications in Accounting |
3
|
| ACC 201 Intermediate Accounting I |
3
|
| ACC 202 Intermediate Accounting II |
3
|
| ACC 203 Cost Accounting |
3
|
| ACC 221 Federal Income Tax |
3
|
| ACC 225 Business Finance |
3
|
| BUS 122 Business Law I |
3
|
| BUS 124 Business Law II |
3
|
| CIS 101 Computer Literacy* |
3
|
| MGT 101 Introduction to Business |
3
|
| Business-related Electives |
4
|
Choose from the following:
ACC 103, ACC 105-110, ACC 204
ACC 207-208, ACC 212, ACC 222
ACC 281-284, ACC 291-293, ECN 104
MGT 150, MGT 157, MGT 160-162
MGT 261, MKG 251, PHL 140, RLS 103
Required General Education Courses 26-28 Credits
| English Composition I and II* |
6
|
| Humanities* |
3
|
| SPH 101 or SPH 111 |
|
| Mathematics* |
6
|
| MAT 112 and MAT 114, MAT 119 or higher |
|
| Science* |
3-4
|
| Social Sciences* |
3
|
| Any ECN or POS course (ECN 104 recommended for UMUC transfer students) |
| Cultural Diversity* |
3
|
| MGT 272 recommended** |
|
| Health/Physical Education |
2-3
|
| Any HLE or at least 2 credits of PED |
|
Minimum Required for A.A.S. Degree 68 Credits
Program Concentration 26 Credits
| ACC 101 Principles of Accounting I |
4
|
| ACC 102 Principles of Accounting II |
4
|
| ACC 201 Intermediate Accounting I |
3
|
| ACC 202 Intermediate Accounting II |
3
|
| ACC 203 Cost Accounting |
3
|
| ACC 221 Federal Income Tax |
3
|
| BUS 122 Business Law I |
3
|
| MGT 101 Introduction to Business |
3
|
General Education/Elective Courses 6 Credits
Choose from the following:
ACC 103-110, ACC 212, MAT 112 or higher
ACC 204, ACC 222, MGT 157
ACC 207-208, EGL 101, PHL 140
Total Required for Certificate 32 Credits
Accounting
Letter of Recognition
| ACC 101 Principles of Accounting I |
4
|
| ACC 104 Microcomputer Applications in Accounting |
3
|
| ACC 107 QuickBooks I |
1
|
| CIS 101 Computer Literacy |
3
|
Total Required for Letter of Recognition 11 Credits
Accounting and Taxation
Letter of Recognition
| ACC 101 Principles of Accounting I |
4
|
| ACC 102 Principles of Accounting II |
4
|
| ACC 221 Federal Income Tax |
3
|
Total Required for Letter of Recognition 11 Credits
Accounting Transfer Option
of Business Administration Associate of Science Degree (A.S.)
Program Concentration 17 Credits
| ACC 101 Principles of Accounting I |
4
|
| ACC 102 Principles of Accounting II |
4
|
| ECN 103 Principles of Economics I |
3
|
| ECN 104 Principles of Economics II |
3
|
| MGT 101 Introduction to Business |
3
|
General Education/ElectiveCourses 45-47 Credits
| English Composition I and II* |
6
|
| Humanities* |
6
|
| Choose one course from each group: |
|
- Group 1: SPH 101 or SPH 111
- Group 2: ART 101, MUS 101, PHL 101, PHL 109, THE 101 or any foreign language or English literature course
|
|
| Mathematics* |
9
|
| MAT 135*, MAT 216 and MAT 221 |
7-8
|
| Science* |
|
| Two courses, one course must carry laboratory credit. |
|
| Social Sciences* |
3
|
| Computer Literacy* |
3
|
| CIS 101 |
|
| Cultural Diversity* |
3
|
| Electives |
6
|
| Health/Physical Education |
2-3
|
| Any HLE or at least 2 credits of PED |
|
Minimum Required for A.S. Degree 62 Credits
CPA Preparation
Certificate
Applicants for the CPA exam must have satisfactorily completed 150 semester hours including the attainment of a bachelor’s degree in any discipline. Included within their 150 hours of college credits, students must have 57 specific credits of accounting and business courses. The CPA Preparation certificate is designed to support students with bachelor’s degrees in any non-accounting area in obtaining the accounting and business courses approved and required by the Maryland State Board of Public Accountancy so that they can sit for the CPA examination in the state of Maryland. The following Prince George’s Community College courses have been specifically approved by the Maryland State Board of Public Accountancy. Any substitution of courses transferred from other institutions is subject to the approval of the Maryland Board of Public Accountancy. CPA candidates are advised to periodically check with the Maryland State Board of Public Accountancy for any updates or changes to the exam requirements (410-333-6322).
Program Concentration: Accounting 27 Credits
| Financial Accounting (ACC 101, 102 and 201) |
9
|
| All three courses must be taken to satisfy the Board requirement. |
|
| Auditing (ACC 204) |
3
|
| Cost Accounting (ACC 203) |
3
|
| Federal Income Tax (ACC 221) |
3
|
| Other Accounting |
9
|
Choose 9 credits from the following:
ACC 103, ACC 104, ACC 105, ACC 202,
ACC 207, ACC 208, ACC 222 |
|
Program Concentration: Business 30 Credits
|
Statistics (MAT 114)
|
3
|
|
Economics (ECN 103 and ECN 104)
|
6
|
|
Corporate or Business Finance (ACC 225)
|
3
|
|
Management (MGT 160)
|
3
|
|
U.S. Business Law (BUS 122 or BUS 124)
|
3
|
|
Marketing (MKG 251)
|
3
|
|
Oral Communication (SPH 101)
|
3
|
|
Written Communication (EGL 132 or 134)
|
3
|
|
Business Ethics (PHL 140)
|
3
|
Total Required for Certificate 57 Credits