Nov 30, 2024

Catalog 2020-2021

Catalog 2020-2021 [ARCHIVED CATALOG]

Certified Public Accountant

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 Accountant (CPA) exam and ultimately licensure. Students without a degree may enroll in this program with permission of the accounting program coordinators; however, a Bachelor’s degree is required to sit for the CPA exam.

Type of Credential

Credit Certificate

Program Code

235

Contacts and Additional Information

Department Chair:

Mark Williams
Office: C.BESS 226
443-840-4334 or mwilliams@ccbcmd.edu

Program Coordinator:

Melissa Stitt
Office: E.BESS 134
443-840-5710 or mstitt2@ccbcmd.edu

Additional Information:

These programs are offered both face to face and fully (100%) online: Accounting A.A.S., Accounting Certificate, Business Accounting Certificate, Certified Bookkeeping Certificate, and Certified Public Accountant Certificate.
Articulation and Transfer Agreements

Semester Sequence

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

Semester 5 - Complete these courses as part of the requirements for licensure. These courses may be taken in earlier semesters if desired.

MATH 153 - Introduction to Statistical Methods 4 Credit(s).
ECON 201 or ECON 202
MNGT 239 - Business Communications 3 Credit(s).
ACCT 116 - Computerized Accounting 3 Credit(s).

Semester 6 - Complete these courses as part of the requirements for licensure. These courses may be taken in earlier semesters if desired.

MNGT 105 - Principles of Management 3 Credit(s).
MNGT 140 or MNGT 141
MNGT 150 - Principles of Marketing 3 Credit(s).
ACCT 257 - Financial Management 3 Credit(s).

Courses Needed for This Program*

Program Requirements - 55 Credits

Program Requirements:

ACCT 101 - Principles of Accounting I 3 Credit(s).
ACCT 102 - Principles of Accounting II 3 Credit(s).
ACCT 116 - Computerized Accounting 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 230 - Advanced Accounting I 3 Credit(s).
ACCT 241 - Tax Accounting I 3 Credit(s).
ACCT 242 - Tax Accounting II 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). **

Total Number of Credits Required for Certificate: 55*

Notes

* This program is designed for students who hold a Bachelor’s degree in a major other than accounting. Completion of ACDV 101 - Academic Development: Transitioning to College - is not required. 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 coordinator.

Current requirements of the Maryland State Board of Public Accountancy for students possessing a non-accounting Bachelor’s degree require a minimum of 27 credits in accounting, nine of which are in financial, three in tax, three in auditing, and three in cost. In addition, three credits of ethics education are needed to qualify to sit for the CPA exam. The 25 additional business related credits in the certificate are applicable for students passing all four parts of the CPA exam and desiring to fulfill additional educational requirements for State licensure.

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.