2011-2012 CCBC College Catalog

Accounting

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

General Education Requirements:
Credits

____SPCM 101

Fundamentals of Communication
3
____ENGL 101 College Composition I
3
____MATH 125 Finite Mathematics and Modeling
3 or
____MATH 153 Introduction to Statistical Methods
4
____PHIL 101 Introduction to Philosophy
3
____CSIT 101 Introduction to Computers
3 or
____OFAD 160 Computers in the Business World
3
   
 
General Education Electives:
(Choose courses in each category from the list of approved General Education courses.
One 3-credit General Education course must be a diversity course.)  
____Social and Behavioral Sciences
3
____Biological and Physical Sciences
3-4
Total General Education:
21-23
   
 
Program Requirements:  
 
____ACCT 101 Principles of Accounting I
3
____ACCT 102 Principles of Accounting II
3
____ACCT 116 Computerized Accounting
3
____ACCT 201 Intermediate Accounting I
3
____ACCT 202 Intermediate Accounting II
3

____ACCT 225

Cost Accounting
3
____ACCT 241 Tax Accounting I
3
____ECON 201 Introduction to Macro Economic Principles
3
____ECON 202 Introduction to Micro Economic Principles
3
____MNGT 101 Introduction to Business and Industry
3
____MNGT 140 Business Law I
3
____MNGT 265 Business Ethics
3
 
 
Program Electives:
(Select 1 course for 3 credits)
 
 
____ACCT 132 Comprehensive Spreadsheets

3

____ACCT 242 Tax Accounting II
3
____ACCT 251 Tax Preparation
3
____MNGT 141 Business Law II
3
____MNGT 257 Financial Management
3
   
 
Total Number of Credits Required for Degree:
60-62*

*A new college orientation requirement, completion of the one-credit ACDV 101 course, Transitioning to College, went into effect spring 2010. If you are a credit student who is new to college (meaning you have not successfully completed college coursework at another institution(s)), you are required to take ACDV 101 during your first semester at CCBC, thereby increasing the number of credits required for the degree to 61-63 credits. Students are required to provide an official transcript(s) to document successful completion of college coursework at another institution(s) in order for this 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 an 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 & 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:

  1. competently demonstrate substantive knowledge in accounting sufficient for further study and demonstrate competencies required by employers to be hired and succeed in the workplace;
  2. competently prepare and execute written and oral communication with objectivity, conciseness, and clarity;
  3. competently perform basic computational/arithmetic operations and basic problem-solving skills required in financial and managerial accounting and demonstrate competence in applied analytical skills;
  4. 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
  5. competently apply knowledge and skills of civic engagement.

 

Program Coordinators:
 
CCBC Catonsville, James Bryant
443-840-4204 or jbryant@ccbcmd.edu

CCBC Dundalk/Essex, Regina Shea
443-840-1858 or rshea@ccbcmd.edu

 


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