Dec 22, 2024

Catalog 2016-17

Catalog 2016-17 [ARCHIVED CATALOG]

Certified Public Accountant (CPA) Exam Qualification Certificate

Program Checklist (opens a new window) |

Important Information

Short Description

This program is designed primarily for students who hold a Bachelor’s degree, have not majored in accounting, and want to prepare for the Certified Public Accounting (CPA) exam. Students without a degree may enroll in this program with permission of the accounting program coordinators.

Type of Credential

Credit Certificate

Program Code

229

Contacts and Additional Information

Program Coordinators:

CCBC Catonsville, Gayona Beckford-Barclay
443-840-5314 or gbeckford@ccbcmd.edu

CCBC Dundalk/Essex, Steve Houston
443-840-2018 or shouston@ccbcmd.edu

Additional Information:

Opportunities for Prior Learning Assessment (PLA) - For Accounting, see Portfolio, Departmental Exam, and CLEP. Several General Education classes also have PLA opportunities.
Articulation and Transfer Agreements

Semester Sequence

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

Semester 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).

Semester 2

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 or ECON 202 3 Credit(s).
MNGT 140 - Business Law I 3 Credit(s).

Semester 3

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

Semester 4

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)

Semester 5

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).

Semester 6

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

Courses Needed for This Program*

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).
ACCT 257 - Financial Management 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 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*

Notes

*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.

**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