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Contents

Accounting - A.A. Degree (Transfer)

APPLICATION CODE 271

For curriculum information, contact the Division of Foundational Learning—Room DH-239.

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.

Suggested Semester 1

Course NumberTitleCredits
ENGL 121College Composition

3
ACCT 111Principles of Accounting I

3
BMGT 100Introduction to Business and Organization

3
CMSY 110Computer Concepts, Applications, and Ethical Considerations

3
ECON 101Principles of Economics (Macro)

3

Suggested Semester 2

Course NumberTitleCredits
ACCT 112Principles of Accounting II

3
ECON 102Principles of Economics (Micro)

3
MATH 138Statistics

4
Gen Ed Core Arts & Humanities - Critical & Creative Thinking Core

3
Gen Ed Core Information Literacy Core

3

Suggested Semester 3

Course NumberTitleCredits
ACCT 231Intermediate Accounting I

3
BMGT 151Business Law I

3
Gen Ed Core Biological & Physical Sciences - Scientific Reasoning Core

3
COMM 105Fundamentals of Public Speaking

3
OR
COMM 175Business Communications

3

Elective - Select one of the following:

Course NumberTitleCredits
ACCT 179Quickbooks for the Professional

3
ACCT 190Certified Bookkeeper Review Course

3
ACCT 245Introduction to Data Analytics

3
MATH 141College Algebra

4
MATH 145Business Calculus

3

When selecting elective course, students should consult an advisor to determine the course requirement of transfer institution. For example, students who intend to transfer to UMCP should take MATH 145, and students who intend to transfer to University of Baltimore should take MATH 141.

Suggested Semester 4

Course NumberTitleCredits
ACCT 230Cost Accounting

3
OR
ACCT 232Intermediate Accounting II

3
BMGT 203Business Ethics

3
Gen Ed Core Social & Behavioral Sciences - Global Competency Core

3
Gen Ed Core Biological & Physical Sciences - Scientific Reasoning Core w/ Lab

4
Elective General Elective

1

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.