Nov 21, 2024

Catalog 2024-2025

Accounting AAS

Location(s): Catonsville, Dundalk, Essex, Hunt Valley, Online

Important Information

Short Description

This 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. The Accounting A.A.S. program is also offered in a fully online format.

Type of Credential

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

Program Code

220

Contacts and Additional Information

Department Chair:

Mark Williams
Office: BESS 211
443-840-4334 or mwilliams8@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

Pathway

Business Pathway

Disclosures

CCBC cannot confirm whether the course or program meets requirements for professional licensure in states other than Maryland. If you plan to apply for licensure in a state other than Maryland, contact that state’s licensing board to determine whether the CCBC course or program meets requirements for licensure in that state. If you need assistance finding contact information for your state, click here .

Curriculum Maps

Curriculum Maps are a tool to provide students with a clear understanding of which courses to take and the order in which to complete them. Curriculum Maps help define a student’s individual path towards graduation, ensuring their time and efforts are not spent on credits that fall outside their program of study.

Each map identifies critical courses that must be completed in order to progress through the program and graduate. Curriculum Maps come complete with helpful hints for students - like recommended course electives and a reminder to apply to graduate.

Select the link(s) below to view the Curriculum Map(s) for this program:

Accounting AAS Curriculum Map

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 .

Courses Needed for This Program

General Education Requirements and Electives - 21-22 Credits

General Education Requirements:

CMNS 101 - Fundamentals of Communication 3 Credit(s).
CSIT 101 - Technology and Information Systems 3 Credit(s).
ENGL 101 - College Composition I 3 Credit(s).
MATH 125 - Finite Mathematics and Modeling 3 Credit(s).
or
MATH 153 - Introduction to Statistical Methods 4 Credit(s). (highly recommended)
PHIL 101 - Introduction to Philosophy 3 Credit(s).

General Education Electives:

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

Biological and Physical Sciences (BIOL 100 or CHEM 100 recommended) 3 Credit(s).
Social and Behavioral Sciences (HIST 116 , PSYC 105 or SOCL 141 recommended to fulfill Diversity) 3 Credit(s).

Program Requirements and Electives - 39 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 225 - Cost Accounting 3 Credit(s).
ACCT 241 - Tax Accounting I 3 Credit(s).
ECON 201 - Introduction to Macro-Economic Principles 3 Credit(s).
ECON 202 - Introduction to Micro-Economic Principles 3 Credit(s).
MNGT 101 - Introduction to Business and Industry 3 Credit(s).
MNGT 140 - Business Law I 3 Credit(s).
MNGT 265 - Business Ethics 3 Credit(s).

Program Electives:

Select 1 course for 3 credits.

ACCT 133 - Excel for Accounting and Business 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).
ACCT 251 - Financial Planning and Investment Strategies 3 Credit(s).
ACCT 273 - Internship - Accounting 3 Credit(s).
MNGT 141 - Business Law II 3 Credit(s).
MNGT 257 - Financial Management 3 Credit(s).

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 101 . 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 Business Studies Department meet the rigorous educational standards established by the ACBSP.

Program Outcomes

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

competently demonstrate substantive knowledge in accounting sufficient for further study and demonstrate competencies required by employers to be hired and succeed in the workplace;
competently prepare and execute written and oral communication with objectivity, conciseness, and clarity;
competently perform basic computational/arithmetic operations and basic problem-solving skills required in financial and managerial accounting and demonstrate competence in applied analytical skills;
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
competently apply knowledge and skills of civic engagement.