Accounting AAS Degree

The Accounting Associates in Applied Science at Montgomery College supports academic preparation in two principal Accounting Career Pathways:
- Corporate Accounting (PDF,
) - Government Accounting (PDF,
)
The degree prepares students for employment in accounting. It provides students with the practical skills needed for entry-level accounting positions, such as accounting assistant, clerk, or technician, and prepares them for roles in small, medium, or large businesses, non-profits, or government agencies. It also provides business owners and entrepreneurs with a foundation in accounting to run their own businesses.
This program of study is not intended for transfer. Students interested in transferring to a four-year baccalaureate degree in accounting should enroll in the Business Associate of Arts.
Program Outcomes
Upon completion of this program, a student will be able to:
- Analyze and record basic financial transactions and identify their impact on the financial statements.
- Prepare and interpret the income statement, statement of retained earnings, balance sheet, and statement of cash flows.
- Employ various software applications in accounting work.
- Apply ethical principles in accounting and financial decision-making.
- Analyze and visualize accounting and financial data to facilitate business decision-making.
- Communicate accounting information effectively, both verbally and in writing, to various stakeholders.
Program Advising
To enroll in the Accounting AAS Degree:
- Apply to Montgomery College and check on prerequisites for English and Math.
- Review the Accounting Course Schedule of Offerings (PDF,
) . - Complete a degree planner. Please go to the Programs of Study page in the catalog new window, locate and navigate to your program, and click on the "Print Degree Planner" icon at the top of the page. (Don’t worry, you can change pathways at any time.)
- Find a Program Advisor to approve your plan.
- Register for classes through the Class Schedule new window to begin your path to success!
Prior to enrolling, explore the extensive support services offered by MC, including
- Financial Aid
- International Student Services
- Disability Support Services
- Student Career and Employment Services
Upon completing the Accounting Associates in Applied Science, students should apply for graduation to receive their diploma.
Remember, contact your Accounting Advisor as needed throughout your program.
Careers
For some positions listed, a bachelor's degree or higher may be required. Use the Career and Program Explorer to see a full report for this career field. See links below chart for further guidance and/or connect with a Program Advisor to discuss career goals.
- MC Student Employment Services: Speak with the Student Employment Specialist for help with resume writing, interviewing, setting up a College Central Network (CCN) new window account and other job search topics.
- Career Coach: Explore Career Coach to learn more about this career and/or discover related majors and in-demand careers based on your current interests! Take a Career Assessment and then browse careers and job opportunities in the area.
Curriculum
A suggested two-year course sequence for students in Accounting follows
- All students should review the advising guide and consult an advisor.
- Find out about related programs and course in the Fields of Study section.
- Most courses have either assessment levels that must be met or prerequisites (courses that must be taken first). Part-time students and those who need to meet assessment levels or take prerequisite courses will take longer to complete a degree. An advisor will help make sure you are taking your courses in the right order.
- All degree-seeking students must take a central group of General Education courses in English, mathematics, arts, behavioral and social sciences, humanities, and science. These courses are included in the suggested course sequence below.
Suggested Course Sequence
Students should complete the required English and Math foundation courses within the first 24 credit hours. All students should consult an advisor.
First Semester
- ENGL 101 - Introduction to College Writing 3 semester hours
- MATH 117 - Elements of Statistics 3 semester hours (MATF)
- BSAD 101 - Introduction to Business 3 semester hours
-
OR
- MGMT 101 - Principles of Management 3 semester hours
- ACCT 221 - Accounting I 4 semester hours
- Arts or Humanities Distribution 3 semester hours (ARTD or HUMD)
Second Semester
- English Foundation 3 semester hours (ENGF)
- COMM 108 - Foundations of Human Communication 3 semester hours (GEEL)
-
OR
- COMM 112 - Business and Professional Speech Communication 3 semester hours (GEEL)
- ECON 105 - Basic Economics 3 semester hours (BSSD)
-
OR
- ECON 201 - Principles of Economics I 3 semester hours (BSSD)
-
OR
- ECON 202 - Principles of Economics II 3 semester hours (BSSD)
- ACCT 222 - Accounting II 4 semester hours
- ACCT 223 - Computer Applications for Accounting 3 semester hours
Third Semester
- MGMT 201 - Business Law 3 semester hours
- ACCT 231 - Intermediate Accounting I 4 semester hours
- Program Elective 4 semester hours †
- ACCT 245 - Accounting Information Systems 3 semester hours
Fourth Semester
- Program Elective 3 semester hours †
- Program Elective 4 semester hours †
- Natural Sciences Distribution with Lab 4 semester hours (NSLD)
- General Education Elective 3 semester hours (GEEL)
* ENGL 101/ENGL 011, if needed for ENGL 102/ENGL 103, or a 3-credit elective.
† Consult with an advisor to choose program electives based on program pathway.
Public Accounting Pathway Select a minimum of 11 credits in electives. More courses may be needed for CPA Exam eligibilty. Maryland requirements are accessible through the Maryland CPA Exam site.
ACCT 225 ACCT 228 (Required for MD CPA Exam eligibility)ACCT 232 ACCT 237 ACCT 240 ACCT 247 BSAN 101
Corporate Accounting (For Profit/Non-Profit and Government Agency) Select a minimum of 11 credits. Choose ACCT 225 for Non-Profit or Govermantal Agency career paths. Choose ACCT 232 for Profit path.
ACCT 225 ORACCT 232 ACCT 228 ACCT 235 ACCT 239 ACCT 240 BSAN 101
Government Regulatory Select a minimum of 11 credits. Check the academic requirements for specific agencies.ACCT 225 ACCT 228 ACCT 237 ACCT 239 ACCT 240 ACCT 247 BSAN 101
Related Programs and Courses
Students who major in general studies explore personal, professional, and academic areas of interest within a flexible framework supporting transfer.
We also offer QuickBooks courses in WDCE's Information Technology Institute's Business Applications section.