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2018/2019 fcc catalog
48 • 301.846.2400
Accounting
A.A.S. Degree (Career)
Designed to prepare students for immediate employment in the accounting field
in an entry-level professional position. Students will gain an in-depth knowledge
of accounting principles and procedures and apply them to business situations.
Students will also use application software to solve business and accounting
problems. A grade of “C” or better must be earned in the following courses: ACCT
100, ACCT 101, ACCT 201, ACCT 202, ACCT 233 and ACCT 111. (Transfer students
should follow the business administration program.)
• Students must complete their creditEnglish and Mathematics within the first
24 credits.
• One course must meet the cultural competence graduation requirement.
• CORE: The General Education CORE is that foundation of the higher education
curriculum providing a coherent intellectual experience for all students. Students
should check with an advisor or the transfer institution (ARTSYS) before selecting
General Education CORE requirements.
• In some General Education categories (Mathematics, Biological & Physical
Sciences), a 4-credit course selected from the GenEd course list will satisfy the
requirement in place of a 3-credit course. Students should check with an advisor
before selecting these courses.
• For the PE/Health requirement, a 3-credit Physical Education or Health course may
satisfy the requirement in place of a 1-credit course. Students should check with
an advisor before selecting this course.
• Students must earn a grade of "C" or better in EN 101.
Course Credits
English
EN 101 English Composition . . . . . . . . . . . . . . . . . . . 3
Mathematics
Mathematics Elective (GenEd course list) (BU/MA 205 recommended) . 3
Social & Behavioral Sciences
HS 102 Human Relations (satisfies cultural competence requirement) 3
Arts & Humanities
Communications Elective (GenEd course list) . . . . . . . . . . . . . 3
Biological & Physical Sciences
Biological & Physical Sciences Elective (GenEd course list) . . . . . . . 3
Interdisciplinary & Emerging Issues
CIS 101 Information Systems and Technology . . . . . . . . . . . 3
General Education Elective
EC 201 Principles of Economics (Macro) or
PH 208 Business Ethics . . . . . . . . . . . . . . . . . . . . . 3
PE/Health Requirement . . . . . . . . . . . . . . . . . . . . . . . . 1
Departmental Requirements
ACCT 100 Business Accounting . . . . . . . . . . . . . . . . . . 3
ACCT 101 Principles of Accounting I . . . . . . . . . . . . . . . . 3
ACCT 102 Principles of Accounting II . . . . . . . . . . . . . . . . 3
ACCT 111 Computerized Accounting . . . . . . . . . . . . . . . . 3
ACCT 201 Intermediate Accounting I . . . . . . . . . . . . . . . . 4
ACCT 202 Intermediate of Accounting II . . . . . . . . . . . . . . 4
ACCT 203 Managerial Cost Accounting . . . . . . . . . . . . . . . 3
ACCT 233 Applied Accounting . . . . . . . . . . . . . . . . . . . 3
ACCT 117 Payroll Accounting or
ACCT 205 Federal Income Tax Accounting or
ACCT 216 Governmental and Not-For-Profit Accounting . . . . . . . 3
BU 103 Introduction to Business . . . . . . . . . . . . . . . . . 3
BU 273 Business Communications . . . . . . . . . . . . . . . . 3
CIS 111E Spreadsheets . . . . . . . . . . . . . . . . . . . . . . 3
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Accounting Transfer Note:
Students planning to transfer and complete a Bachelor’s degree in Accounting
are advised to follow the FCC Business Administration Transfer AA degree
requirements due to course transfer acceptance requirements at most transfer
institutions (except at schools as noted below). FCC has articulation agreements
with the following institutions for students graduating with an A.A.S. in
Accounting and who are looking for transfer opportunities. For more information,
contact the Counseling & Advising Office at 301.846.2471.
• University of Maryland University College, Main campus & Universities at Shady
Grove/Hagerstown–B.S. Accounting (Business Administration minor)
• Capella University - B.S. Business, Business Administration
Business Accounting
Certificate (Career)
Prepares students working in the accounting field for career advancement
opportunities. Students will gain an in-depth knowledge of accounting principles
and procedures and apply them to business situations. Students will also use
application software to solve business and accounting problems. A grade of “C” or
better must be earned in the following courses: ACCT 100, ACCT 101, ACCT 201,
ACCT 202, ACCT 233 and ACCT 111.
Course Credits
Departmental Requirements
ACCT 100 Business Accounting . . . . . . . . . . . . . . . . . . 3
ACCT 101 Principles of Accounting I . . . . . . . . . . . . . . . . 3
ACCT 102 Principles of Accounting II . . . . . . . . . . . . . . . . 3
ACCT 111 Computerized Accounting . . . . . . . . . . . . . . . . 3
ACCT 201 Intermediate Accounting I . . . . . . . . . . . . . . . . 4
ACCT 202 Intermediate of Accounting II . . . . . . . . . . . . . . 4
ACCT 203 Managerial Cost Accounting . . . . . . . . . . . . . . . 3
ACCT 233 Applied Accounting . . . . . . . . . . . . . . . . . . . 3
ACCT 117 Payroll Accounting or
ACCT 205 Federal Income Tax Accounting or
ACCT 216 Governmental and Not-For-Profit Accounting . . . . . . . 3
BU 103 Introduction to Business . . . . . . . . . . . . . . . . . 3
BU 273 Business Communications . . . . . . . . . . . . . . . . 3
CIS 101 Information Systems and Technology . . . . . . . . . . . 3
CIS 111E Spreadsheets . . . . . . . . . . . . . . . . . . . . . . 3
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Credit Programs of Study