Certified Public Accountant (CPA) Exam Qualification Certificate

Required Accounting Courses

• ACCT 101 - Principles of Accounting I 3 Credit(s).
• ACCT 102 - Principles of Accounting II 3 Credit(s).
• ACCT 201 - Intermediate Accounting I 3 Credit(s).
• ACCT 202 - Intermediate Accounting II 3 Credit(s).
• ACCT 221 - Principles of Auditing I 3 Credit(s).
• ACCT 225 - Cost Accounting 3 Credit(s).
• ACCT 241 - Tax Accounting I 3 Credit(s).

Choose three(3) of the following Accounting courses:

• ACCT 116 - Computerized Accounting 3 Credit(s).
• ACCT 230 - Advanced Accounting I 3 Credit(s).
• ACCT 231 - Advanced Accounting II 3 Credit(s).
• ACCT 242 - Tax Accounting II 3 Credit(s).

Additional Requirements:

• MNGT 105 - Principles of Management 3 Credit(s).
• MNGT 150 - Principles of Marketing 3 Credit(s). *
• MNGT 239 - Business Communications 3 Credit(s).
• MNGT 257 - Financial Management 3 Credit(s).
• MNGT 265 - Business Ethics 3 Credit(s). *
• MATH 153 - Introduction to Statistical Methods 4 Credit(s).
• ECON 201 - Introduction to Macro-Economic Principles 3 Credit(s).

• or

• ECON 202 - Introduction to Micro-Economic Principles 3 Credit(s).
• MNGT 140 - Business Law I 3 Credit(s).

• or

• MNGT 141 - Business Law II 3 Credit(s).

Total Number of Credits Required for Certificate: 55**

*See one of the Accounting program coordinators prior to enrolling in these courses.

**Students who have completed transferable college credit(s) prior to entry in this program are not required to take ACDV 101 - Academic Development: Transitioning to College.

Program Outcomes:

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

1. apply basic financial, cost, and tax accounting principles;
2. employ problem-solving skills related to accounting issues;
3. examine accounting as an information-processing system;
4. analyze and interpret transactions and related financial statements; and
5. practice ethical accounting behavior.

Program Description:

This certificate program outlines a curriculum of specialized courses designed primarily for students who hold a Bachelor’s degree but have not majored in accounting. A degree is not a requirement for admission to this program, however. Other students may enroll in this program by obtaining permission of the accounting program coordinators.

According to the State of Maryland certification requirements, a student must have a Bachelor’s degree with a major in accounting to take the CPA examination. A major in accounting consists of 55 semester hours in accounting and business related courses. The listed certificate requirements will qualify a student holding a Bachelor’s degree, as approved by the Maryland State Board of Public Accountancy, to sit for the CPA examination. Please see the CPA Exam Qualification Certificate brochure for additional details.

A certificate will be awarded to those students who achieve a 2.0 GPA or higher and complete at least 25% of the credits required while enrolled at CCBC.

Individuals who do not hold a Bachelor’s degree and desire an accounting background should refer to the Accounting Program degree and other certificate options.

Gainful Employment Disclosure:

http://www.ccbcmd.edu/gainfulemployment/cpa229.html

Semester Sequence:

Certified Public Accountant (CPA) Exam Qualification Certificate Semester Sequence