Award: Associate of Applied Sciences Degree
No. of credits required: 
For more information: Contact James Baker, 443-412-2374,; Cynthia Lewis, 443-412-2058,; or Admissions, 443-412-2109.

Designed to prepare students to perform accounting activities for corporations, governmental agencies, nonprofit organizations or individuals, this program allows the student to focus on specific areas of interest in the accounting profession. Upon successful completion of the program, students will have a strong background in accounting principles and applications, as well as a strong general education experience.

Students who successfully complete the Accounting Program will:
  1. Apply basic financial, managerial, cost and tax accounting principles.
  2. Develop and employ problem-solving skills related to accounting issues.
  3. Examine accounting as an information processing system.
  4. Analyze and discuss transactions and related financial statements
  5. Recognize ethical accounting behavior.

# Accounting Electives
(Choose nine credits)
 ACCT 104Payroll Accounting  1
 ACCT 105Financial Statement Interpretation and Analysis 1
 ACCT 107Spreadsheet Applications For Accounting 1
 ACCT 203Tax Accounting I 3
 ACCT 204Tax Accounting II 3
 ACCT 205Auditing 3
 ACCT 206Cost Accounting 3
 ACCT 208Managerial Accounting 3
 ENG 216Business Communications 3

Accounting students who plan to transfer to a four-year institution should pursue the Associate degree in Business Administration. One opportunity for students interested in a Bachelorís degree in accounting is the dual admissions program with University of Maryland University College. Interested students should consult an academic or program advisor and the transfer guide for the institution to which they plan to transfer.

Accounting personnel compile and analyze business records and prepare financial reports such as income statements, balance sheets, cost studies and tax reports. The major fields of accounting practice are government, industry and public accounting.

According to the Occupational Outlook Handbook, employment of accountants is expected to grow 10%, adding over 140, 000 new positions by 2026. Most jobs require at least a Bachelorís degree in accounting or a related field, and competition will be keen for the most prestigious jobs. Most employers prefer applicants who are familiar with computers and their applications in accounting. For beginning accounting and auditing positions in the Federal Government, four years of college are required (including 24 semester hours in accounting) or an equivalent combination of education and experience.


Recommended Course Sequence

First SemesterCredits
ACCT 101Accounting Principles I  3
BA 101Introduction to Business 3
ECON 102Microeconomics 3
ENG 101English Composition 3
MATH 109Precalculus Mathematics  ** 
MATH 216Introduction to Statistics 4
 Semester Total16
Second Semester Credits
ACCT 102Accounting Principles II 3
ACCT 108Computerized Accounting 3
BA 210Business Computer Applications * 
CIS 145Introduction to Microsoft Excel * 
CIS 102Introduction to Information Sciences  *3
ECON 101Macroeconomics  * 
 Behavioral/Social Science Elective *3
Physical Education Elective1
 Semester Total13
Third Semester   Credits
ACCT 206Cost Accounting  
ACCT 208Managerial Accounting 3
ACCT 211Intermediate Accounting I 4
BA 246Legal Environment of Business  
BA 205Business Law 3
Accounting Elective #3
Biological/Physical Lab Science *4
 Semester Total17
Fourth Semester Credits
ACCT 212Intermediate Accounting II 4
Accounting Electives #6
Arts/Humanities Elective *3
Physical Education Elective 1
 Semester Total14

* Students who plan to continue studies at a four-year institution should select the appropriate course depending upon the four-year institutionís particular requirements.
** MATH 101 (College Algebra) and MATH 103 (Trigonometry) may be substituted for MATH 109 (Precalculus Mathematics).

Note: The following codes identify courses which satisfy the General Education Degree Requirements:
  Behavioral/Social Science  Arts/Humanities
  Biological/Physical Science  English Composition
  Interdisciplinary and Emerging Issues  Mathematics
  Biological/Physical Laboratory Science
TO SATISFY THE DIVERSITY REQUIREMENT: Associate degree students must complete one 3-credit diversity course . It is recommended that students select one of the 3-credit , , course electives from those that also appear on the approved list of diversity course graduation requirements.