Nov 23, 2024  
Baltimore City Community College’s 2021-2022 Catalog 
    
Baltimore City Community College’s 2021-2022 Catalog [ARCHIVED CATALOG]

Accounting, AAS


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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.

CPA Examination Qualification Courses

This information is designed for students who already have attained a bachelor’s degree. BCCC offers courses in Accounting as well as in Business related areas that are required for CPA licensure by the Maryland State Board of Public Accountancy.

Candidates with Accounting Degrees from Other Countries: “The academic credentials of applicants who have earned degrees from foreign colleges or universities must be evaluated to determine whether the foreign educational preparation fulfills Maryland’s education requirements. The foreign credential service organization must be a current member of National Association of Credential Evaluator Services (NACES). For a list of current NACES members please visit http://www.naces.org/members.htm. Applicants must request a course-by-course evaluation to be done for the purpose of taking the Uniform CPA exam in Maryland.” Source: Maryland State Board of Public Accountancy

CPA EXAM REQUIREMENTS FOR THE STATE OF MARYLAND (EFFECTIVE OCTOBER 2011)

General Requirements:

An applicant must satisfactorily complete 120 undergraduate semester hours including attaining a baccalaureate or higher degree from an accredited institution of higher education as specified in the Maryland Public Accountancy Act.


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. 

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:

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

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


3rd Semester


Total Semester Credits 14


Total Semester Credits 15


Program Total 60


*ECO 201  will fulfill the Social and Behavorial Science General Education Requirement

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