Certified Public Accountant (CPA) Exam Qualification Certificate

Program Checklist (opens a new window) |

Certificate

Semester Sequence

This is a suggested schedule for a student who has no transfer credits.

Fall Semester Year 1*

ACCT 101 - Principles of Accounting I 3 Credit(s).
MATH 153 - Introduction to Statistical Methods 4 Credit(s).
MNGT 105 - Principles of Management 3 Credit(s).
MNGT 239 - Business Communications 3 Credit(s).

Spring Semester Year 1

ACCT 102 - Principles of Accounting II 3 Credit(s).
ACCT 116 - Computerized Accounting 3 Credit(s). (if selected as 1 of 3 Accounting courses to be chosen by student)
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).

Fall Semester Year 2

ACCT 201 - Intermediate Accounting I 3 Credit(s).
ACCT 241 - Tax Accounting I 3 Credit(s).
MNGT 150 - Principles of Marketing 3 Credit(s).
MNGT 257 - Financial Management 3 Credit(s).

Spring Semester Year 2

ACCT 202 - Intermediate Accounting II 3 Credit(s).
ACCT 225 - Cost Accounting 3 Credit(s).
ACCT 242 - Tax Accounting II 3 Credit(s). (if selected as 1 of 3 Accounting courses to be chosen by student)

Fall Semester Year 3

ACCT 221 - Principles of Auditing I 3 Credit(s).
ACCT 230 - Advanced Accounting I 3 Credit(s). (if selected as 1 of 3 Accounting courses to be chosen by student)
MNGT 265 - Business Ethics 3 Credit(s).

Spring Semester Year 3

ACCT 231 - Advanced Accounting II 3 Credit(s). (if selected as 1 of 3 Accounting courses to be chosen by student)

Program Requirements and Electives - 55 Credits

Program Requirements:

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).
ECON 201 - Introduction to Macro-Economic Principles 3 Credit(s).
or
ECON 202 - Introduction to Micro-Economic Principles 3 Credit(s).
MATH 153 - Introduction to Statistical Methods 4 Credit(s).
MNGT 105 - Principles of Management 3 Credit(s).
MNGT 140 - Business Law I 3 Credit(s).
or
MNGT 141 - Business Law II 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). **

Program Electives:

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).

Total Number of Credits Required for Certificate: 55*

*Credit students who are new to college (no successfully completed college coursework at other institutions) are required to take ACDV 101 in the first semester at CCBC. This is a 1-credit class, and it does not count towards the number of credits required for a degree or certificate. Students are required to provide an official transcript(s) to document successful completion of college coursework at another institution(s) for this requirement to be waived.

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

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.

Program Outcomes

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

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

Gainful Employment Disclosure

http://www.ccbcmd.edu/migrate/gainfulemployment/certified public accountant exam qualification.html