Program Manager: Dr. Karen Wilson
Email: kawilson@frederick.edu
Phone: 301.624.2848
Program Description
Prepares students with a non-accounting baccalaureate degree to meet the course requirements to sit for the Uniform CPA Examination in Maryland. Upon completion of the following courses, students can apply to the Maryland State Board of Public Accounting.
Program Learning Outcomes
- Apply the steps in the accounting cycle to record accounting transactions and adjustments, and create financial statements according to generally accepted accounting principles.
- Demonstrate a comprehensive understanding of accounting principles and their application as they relate to financial statements for all businesses.
- Apply managerial accounting concepts to solve business financial problems.
- Demonstrate a comprehensive understanding of auditing principles, generally accepted auditing standards; and their application to the examination of financial statements.
- Demonstrate a comprehensive understanding of federal tax law and principles as it applies to individuals, partnerships, and corporations.
- Demonstrate basic business conceptual knowledge as required by the Maryland State Board of Public Accountancy.
- Demonstrate awareness of ethics as required by the Maryland State Board of Public Accountancy.
Program Requirements
| Code | Title | Credits |
|---|---|---|
| Accounting and Ethics Education | ||
| ACCT 100 | Business Accounting | 3 |
| ACCT 101 | Principles of Accounting I | 3 |
| ACCT 102 | Principles of Accounting II | 3 |
| ACCT 201 | Intermediate Accounting I | 4 |
| ACCT 202 | Intermediate Accounting II | 4 |
| ACCT 203 | Managerial Cost Accounting | 3 |
| ACCT 205 | Federal Income Tax Accounting | 3 |
| ACCT 214 | Auditing | 3 |
| ACCT elective | 3 | |
| Governmental and Not-for-Profit Accounting (recommended) | ||
| PHIL 208 | Business Ethics | 3 |
| or PHIL 105 | Ethics | |
| Total Credits | 32 | |
Requirements for Licensure (Information Only)
In addition to passing all parts of the Uniform CPA examination, students must meet three additional requirements for licensure in Maryland.
- Completion of a total of 150 college credits which must include 21 credit hours in six of the following seven business related groups.1 The following FCC courses meet this requirement:
Course List Code Title Credits Group 1: Statistics MATH 120/120A Statistics 3 MATH 125 Business Statistics 3 MATH 127 Statistics with Probability 4 Group 2: Economics ECON 200 Principles of Macroeconomics 3 ECON 202 Principles of Microeconomics 3 Group 3: Management BMGT 227 Principles of Management 3 Group 4: U.S. Business Law BMGT 211 Business Law 3 Group 5: Marketing BMGT 225 Marketing 3 Group 6: Business Communication BMGT 120 Business Communications 3 Group 7: Computer Information Systems CMIS 101 Information Systems and Technology 3 - 1
The State Board of Public Accounting also allows courses in the areas of finance and quantitative methods; however, FCC does not offer courses in these subjects.
- Completion of the AICPA's ethics self-study course.
- Submission of the Report of Practical Work Experience (RPE) to document 2,000 hours of accounting work experience.
Students are encouraged to contact the Accounting Program Manager with any questions relating to this certificate.
Transfer Note
For more information on careers and transfer, contact the Career and Academic Planning Services office at 301.846.2471 or visit Transfer Services.
Guided Pathway to Success (GPS)
Suggested schedules map your path to degree completion.
Students should meet with an advisor each semester to carefully select and sequence courses based on their specific academic goals and interests. Visit Jefferson Hall or call 301.846.2471 for advising.
| Recommended First Semester | Credits | |
|---|---|---|
| ACCT 100 | Business Accounting | 3 |
| ACCT 101 | Principles of Accounting I | 3 |
| PHIL 208 or PHIL 105 | Business Ethics or Ethics | 3 |
| Credits | 9 | |
| Recommended Second Semester | ||
| ACCT 102 | Principles of Accounting II | 3 |
| ACCT 201 | Intermediate Accounting I | 4 |
| ACCT 203 | Managerial Cost Accounting | 3 |
| ACCT 205 | Federal Income Tax Accounting | 3 |
| Credits | 13 | |
| Recommended Third Semester | ||
| Any ACCT course not required for this certificate | 3 | |
| Governmental and Not-for-Profit Accounting (recommended) | ||
| ACCT 202 | Intermediate Accounting II | 4 |
| ACCT 214 | Auditing | 3 |
| Credits | 10 | |
| Total Credits | 32 | |
Part-time Students
Part-time students should complete courses in the order listed on the pathway. Please contact program manager for questions about part-time status.
Students who take fewer than 15 credits each semester or who require developmental English or Math coursework will need additional semesters to complete their degrees. Summer term and January session classes may help students to make faster progress.
Pathway Legend
Milestone - courses with the Milestone notation should be taken within the recommend credit range to stay on track for program completion.
Fall, Spring, Summer - courses with a Fall, Spring, or Summer notation indicate the course is offered in the specified semester only.