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2015-16 College Catalog

Online Catalog

Accounting - A.A. Degree (Transfer)

Application Code 271

For curriculum information, contact the Business and Computer Systems Division—Room DH- 239—443-518-1520.

This curriculum is designed for students planning to transfer to a four-year institution to complete a bachelor’s degree in accounting. The predominant emphasis in this program is the development of fundamental principles, conceptual abilities, and skills in accounting and business and on examination and licensure requirements in the State of Maryland. Accounting is an active field in the region and nationwide, with employment opportunities in public accounting, industry, government, and non-profits. Students who have basic mathematics abilities and are able to analyze situations would find this program appropriate. Transfer arrangements with some private (Mount Saint Mary’s University) and public Maryland institutions exist.

General Education Core

Students enrolled in transfer patterns must take a minimum of 30 credits in General Education. Each student’s total of general education and required courses must equal at least 60 semester hours of credit.

English Composition

Course NumberTitleCredits
ENGL-121College Composition

3

Arts & Humanities

Course NumberTitleCredits
-Arts & Humanities Core Group A

3

SPCH-105Fundamentals of Public Speaking

3

Social & Behavioral Sciences

Course NumberTitleCredits
ECON-101Principles of Economics (Macro)

3

-Social & Behavioral Sciences Core Group B

3

Biological & Physical Sciences

Course NumberTitleCredits
-Science Core Course (must include lab)

4

-Science Core Course

3

Mathematics

Course NumberTitleCredits
MATH-138Statistics

4

Core Electives

Course NumberTitleCredits
BMGT-150International Business Issues Seminar

1

-Any General Education Core Course

3

Required Courses Related to Major

Course NumberTitleCredits
ACCT-111Principles of Accounting I

3

ACCT-112Principles of Accounting II

3

ACCT-231Intermediate Accounting I

3

ACCT-232Intermediate Accounting II

3

BMGT-100Introduction to Business and Organization

3

BMGT-151Business Law I

3

BMGT-175Business Communications

3

BMGT-203Business Ethics

3

CMSY-110Software Applications for Micros

3

ECON-102Principles of Economics (Micro)

3

Total Credit Hours: 60

A graduate should be able to

1. Evaluate accounting transactions, applying accounting concepts and principles, to determine appropriate valuation for recording and reporting purposes. Using this assessment, perform each step in the accounting cycle.

2. Examine financial statements to evaluate the profitability, liquidity, and solvency of a business organization using applicable vocabulary and analytical skills.

3. Demonstrate the ability to organize, process, and report relevant managerial accounting information for use in planning and decision-making.

4. Analyze ethical business practices.