2008 CCBC College Catalog
Accounting
Associate of Applied Science (A.A.S.) Degree
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General Education Requirements:
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Credits
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____SPCM 101
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Fundamentals of Speech Communication
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3
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____ENGL 101
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College Composition I
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3
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____MATH 125
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Finite Mathematics and Modeling
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3 or
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____MATH 153
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Introduction to Statistical Methods
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4
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____PHIL 101
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Introduction to Philosophy
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3
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____CINS 101
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Introduction to Computers
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3 or
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____OFAD 160
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Computers in the Business World
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3
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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.)
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____Social and Behavioral Sciences
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3
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____Biological and Physical Sciences
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3-4
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Total General Education:
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21-23
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Program Requirements:
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____ACCT 101
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Principles of Accounting I
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3
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____ACCT 102
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Principles of Accounting II
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3
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____ACCT 116
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Computerized Accounting
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3
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____ACCT 201
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Intermediate Accounting I
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3
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____ACCT 202
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Intermediate Accounting II
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3
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____ACCT 225
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Cost Accounting
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3
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____ACCT 241
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Tax Accounting I
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3
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____ECON 201
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Introduction to Macro Economic Principles
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3
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____ECON 202
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Introduction to Micro Economic Principles
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3
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____MNGT 105
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Principles of Management
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3
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____MNGT 140
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Business Law I
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3
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____MNGT 265
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Business Ethics
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3
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Program Electives:
(Select 1 course for 3 credits)
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____ACCT 242
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Tax Accounting II
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3
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____ACCT 251
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Tax Preparation
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3
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____ACCT 181-183
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Cooperative Education I
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1-3
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____MNGT 141
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Business Law II
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3
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____MNGT 257
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Financial Management
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3
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Total Number of Credits Required for Degree:
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60-62
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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 Association of Collegiate 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 Coordinators:
CCBC
Catonsville, Kathleen Gandy
443-840-4205 or kgandy@ccbcmd.edu
CCBC Dundalk/Essex, Betty Lipford
443-840-1441 or blipford@ccbcmd.edu
