| |
Dec 03, 2024
|
|
|
|
|
Baltimore City Community College’s 2024 - 2025 Catalog
Accounting, AAS
|
|
Accounting Degree (M001)
Accounting is central to all businesses and organizations. Hence the need for accountants is always there in organizations whether it be a small retail store or a global conglomerate or a non-profit. The Accounting program at BCCC provides students with work ready, employable skills preparing them for future employment as Junior Auditors, Accounting Technicians, and/or Accounting Assistants. Many graduates transfer their credits to a four year university and/or take our courses towards qualifying academically for the Certified Public Accountant Exam. Prospective transfer students to four year universities should consult their preferred institutions as soon as possible concerning transferability of courses to that institution. Early and informed communication among the student, his/her BCCC Transfer Coordinator, his/her BCCC Advisor and the Advisor at the preferred four year institution will facilitate the transfer process more readily.
Suggested Sequence of Courses
** All BCCC students must meet the College’s Computer Literacy requirements to receive a degree or a certificate. All first-time, full- and part-time degree and certificate seeking students are required to complete the PRE 100 course within the first six credits.
|
Program Learning Outcomes
- Students will recognize commonly used financial statements, their components and how information from business transactions flows into these statements
- Students will demonstrate progressive learning in the elements of managerial decision making, including planning, directing and controlling activities in a business environment.
- Students will be able to demonstrate progressive learning of various tax issues and tax forms related to individuals.
- Students will be able to demonstrate knowledge of preparation of Financial Statements and or financial schedules in accordance with Generally Accepted Accounting Principles through analysis and synthesis of information as well.
- Students will be able to demonstrate knowledge in setting up a computerized set of accounting books for a “for profit ” entity.
- Students will demonstrate progressive affective domain development of values, including but not limited to receiving and responding to: the role of accounting in society, business ethics, environmental and global societal sustainability, and/or career opportunities. In advanced accounting courses beyond the introductory level, affective development will also progress to the valuing and organization levels.
- Students will learn relevant financial accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business.
- Students will learn relevant managerial accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business.
- Students will complete a Project/ Written Assignment that integrates career orientation and or professional development skills.
- Students will be able to demonstrate knowledge of various advanced accounting issues related to Financial Accounting within a global and or ethical framework
- Students upon successfully completing this course will be able to utilize information technology to complete assignments and or activities
Group I Accounting and Ethics Course Requirements:
An applicant must complete 27 credit hours in Accounting and three credit hours in Ethics. This is equivalent to nine Accounting courses at three credits per course and one three credit course in Ethics. The nine Accounting courses must be chosen from each of the four groups listed below:
A. Financial Accounting
(minimum of 3 courses required)
B. Managerial Cost Accounting
(minimum of 1 course required)
C. US Federal Income Tax
(minimum of 1 course required)
D. Auditing
(minimum of 1 course required)
E. Ethics
(minimum of 1 course required)
Group 2: Business Related Education
In order to meet the requirements of business-related courses, applicants must complete 7 courses (21 credit hours) from a minimum of 5 of the areas below:
A. Statistics
(minimum of 1 course if you select this group as one of the five required groups)
B. Corporate or Business Finance
BCCC does not offer a course that is in this group
C. Management
(minimum of 1 course if you selected this group as one of the five required groups)
D. US Business Law
(Minimum of 1 course if you select this group as one of the five required groups)
E. Marketing
(minimum of 1 course if you select this group as one of the five required groups)
F. Economics
(minimum of 1 course if you select this group as one of the five required groups)
G. Quantitative Methods
BCCC does not offer a course that is in this group
H. IT Information Systems
Note:
*Check with the Accounting Program Coordinator for an updated status on the above two courses as well as other courses offered by BCCC that may fall in this category. In addition, no certificate or degree will be awarded for completion of these courses and we strongly recommend that you also visit the website of the Maryland State Board of Public Accountancy http://www.dllr.state.md.us/license/CPA.
The Accounting degree program is accredited by the Association of Collegiate Business Schools and Programs (ACBSP).
Total Semester Credits 16
Total Semester Credits 15
Total Semester Credits 14
Total Semester Credits 15
Program Total 60
*ECO 201 will fulfill the Social and Behavorial Science General Education Requirement
|
|
|
