Skip to Navigation
    Community College of Baltimore County
   
 
  Sep 21, 2017
 
 
    
Catalog 2017-18

Accounting


Return to Programs of Study - Search Alphabetically Return to: Programs of Study - Search Alphabetically

Important Information


Short Description


The program provides basic accounting knowledge to students planning to enter the profession at a junior level in business and/or government. To achieve this goal, students will develop proficiency in accumulating, recording, classifying and interpreting financial data for an economic entity.

Type of Credential


Associate of Applied Science (A.A.S.)

Program Code


220

Contacts and Additional Information


Department Chair:

Rosemarie Cramer (all campuses, year round):
443-840-1658 or rcramer@ccbcmd.edu

Program Coordinators:

CCBC Catonsville, Mark Williams (year round):
443-840-4334 or mwilliams@ccbcmd.edu

CCBC Dundalk/Essex, Kelly Lemons (August 15 – June 15):
443-840-1447 or klemons@ccbcmd.edu

Additional Information:

Semester Sequence


This is a suggested full-time schedule for a student who has completed any developmental course work and has no transfer credits. Refer to the College catalog for specific requirements in selecting General Education Courses .

Semester 3


Semester 4


Courses Needed for This Program


General Education Requirements and Electives - 21-22 Credits


General Education Electives:


Choose courses in each category from the list of approved General Education courses . One course must be a Diversity course.

  • Social and Behavioral Sciences 3 Credit(s).
  • Biological and Physical Sciences 3 Credit(s).

Program Requirements and Electives - 39 Credits


Total Number of Credits Required for Degree: 60*


Note


*Credit students who are new to college (no successfully completed transferable college credits from other institutions) are required to take ACDV 101 - Academic Development: Transitioning to College . This 1-credit course is designed to be taken in the first semester at CCBC. Students must provide an official transcript(s) from an accredited institution to document successful completion of college coursework for the ACDV 101 requirement to be waived.

Program Description


The program provides basic accounting knowledge to students planning to enter the profession at a junior level in business and/or government. To achieve this goal, students will develop proficiency in accumulating, recording, classifying and interpreting financial data for an economic entity. In addition to preparing/maintaining accounting records from the date of the original transaction through a full accounting cycle, students will learn the theory and practice of statement preparation and presentation. Other areas in which students will become proficient include: the why and how of accounting systems, professionally established accepted principles, journal transactions, and accrual versus cash. Managerial concerns are addressed extensively: cash flow, taxes, budgets, balance sheet and income statement relationships, analysis of changes in assets/revenues/expenses, and the use of standard costs for planning and control.

Each accounting area is examined in the context of different organizational forms (corporations, partnerships, and sole proprietorships) as well as differences and similarities between manual and computer-based accounting systems. To provide crucial career skills, microcomputers and software such as electronic spreadsheets and general ledger packages are used in the program. In addition, a strong emphasis is placed on demonstrating proficiency in the essential skill areas of reading, writing, mathematics, verbal communication, critical thinking, and personal growth. This program will introduce courses in other program areas such as social science, humanities and arts, physical science and mathematics.

This program is accredited by the Accreditation Council for Business Schools and Programs (ACBSP). The attainment of this accreditation certifies that the teaching and learning processes within the Financial Studies Department meet the rigorous educational standards established by the ACBSP.

Program Outcomes


Upon successful completion of this degree, students will be able to:

  1. competently demonstrate substantive knowledge in accounting sufficient for further study and demonstrate competencies required by employers to be hired and succeed in the workplace;
  2. competently prepare and execute written and oral communication with objectivity, conciseness, and clarity;
  3. competently perform basic computational/arithmetic operations and basic problem-solving skills required in financial and managerial accounting and demonstrate  competence in applied analytical skills;
  4. competently analyze given accounting, business, and/or economic information in a contextually specific situation and communicate newly created ideas, concepts, or constructs based on their analysis; and
  5. competently apply knowledge and skills of civic engagement.

Return to Programs of Study - Search Alphabetically Return to: Programs of Study - Search Alphabetically