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2016/2017 fcc catalog
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www.frederick.edu• 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 credit
English and Mathematics
within the first
24 credits.
• One general education course must meet the
cultural competence
graduation requirement
(list page 43).
• CORE: The General Education CORE
(page 42) 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. http://artsys.
usmd.edu/Course
Credits
English
EN 101
English Composition . . . . . . . . . . . . . . . . . . .
3
Mathematics
Mathematics Elective (GenEd course list) (BU/MA 205 recommended) . 3/4
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) . . . . . . . 3/4
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
. . . . . . . . . . . . . . . . . . . . . . . . 1/3
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
60
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 (see page 48) 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 - BS 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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Programs of Study