Curricula: Accounting - Montgomery College, Maryland

This curriculum is designed to prepare career students in accounting for employment. It is suitable for the needs of business enterprises, nonprofit private organizations, and all levels of government. Graduates may find employment in such departments as accounting, finance, treasury, auditing, tax, cost, and systems. Completion of all requirements for this curriculum will lead to the A.A.S. in accounting.

This curriculum is not intended for transfer to a four-year college or university. Students interested in a baccalaureate degree in accounting should enroll in the business transfer program.

For students who have a baccalaureate degree, the accounting courses included in the curriculum fulfill some of the course requirements to sit for the Certified Public Accountant (CPA) examination. All additional course requirements are offered by the College. Students should contact an academic adviser for more information. Requirements to sit for the CPA examination vary by state. Consult your State Board of Public Accountancy for current requirements.

A suggested course sequence for full-time students follows; part-time students should consult an adviser.

*First Semester*
AC 201	Principles of Accounting I	4
BA 101	Introduction to Business
or
MG 101	Principles of Management	3
	EC elective *	3
EN 101	Techniques of Reading and Writing	3
	Mathematics foundation	3
*Second Semester*
AC 202	Principles of Accounting II	4
	CA or CS elective	3
	English foundation	3
	Speech foundation	3
	Arts or humanities distribution	3
*Third Semester*
AC 207	Intermediate Accounting I	4
	Health foundation	1 (3)
MG 201	Business Law	3
	Electives†	6
*Fourth Semester*
AC 208	Intermediate Accounting II	4
AC 219	Business Finance	3
	Elective†	3
	Natural sciences lab distribution	4
Total credit hours 60 (62)
* Select EC 105, EC 201, or EC 202. † Select any accounting course numbered 209 or higher (except AC 219), MG 202, or a statistics course (BA 210 or MA 116).

Accounting Certificate (G, R): 167

The accounting certificate curriculum is designed to serve those students who desire to upgrade their professional competence but do not want to complete the A.A.S. For those who want to complete the U.S. Civil Service 24-hour accounting program, consult the Office of Personnel Management for a current listing of approved courses.