FCC Academic Catalog 2016-2017

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2016/2017 fcc catalog
Computerized Accounting
Certificate (Career)
Prepares students for immediate employment in the accounting field in a
support position. Students will learn how to apply accounting concepts in a
computerized environment to assist the business with their record keeping
requirements. A grade of “C” or better must be earned in the following
courses: ACCT 100, ACCT 101, 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 117 Payroll Accounting or
ACCT 205 Federal Income Tax Accounting or
ACCT 216 Governmental and Not-For-Profit Accounting . . . . . . . 3
BU 273 Business Communications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
CIS 101 Information Systems and Technology . . . . . . . . . . . 3
CIS 111E Spreadsheets . . . . . . . . . . . . . . . . . . . . . . 3
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Accounting
Letter Of Recognition (Career)
Provides students with basic accounting and computer skills including
recording transactions using generally accepted accounting principles,
preparing financial statements, and using a computerized accounting system.
Course Credits
Departmental Requirements
ACCT 100 Business Accounting . . . . . . . . . . . . . . . . . . . 3
CIS 101 Information Systems and Technology . . . . . . . . . . . 3
ACCT 111 Computerized Accounting . . . . . . . . . . . . . . . . 3
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CPA Exam Qualification
Certificate
The state of Maryland requires candidates for the Uniform CPA examination to
have completed 150 college credits and obtained a bachelors degree in any
area of study. As part of the 150 credit hour requirement, candidates must
complete specific courses in accounting, business related subjects, and ethics
as described in state regulations. This certificate is designed for students who
have a baccalaureate degree and need to complete the additional course
requirements to sit for the CPA exam in Maryland.
Course Credits
Requirements
I. Accounting and Ethics Education - 32 credit hours
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 206 Federal Taxation: Corporations and Partnerships or
ACCT 216 Governmental and Not-For-Profit Accounting . . . . . . . 3
ACCT 214 Auditing . . . . . . . . . . . . . . . . . . . . . . . . 3
PH 208 Business Ethics or
PH 205 Ethics . . . . . . . . . . . . . . . . . . . . . . . . . . 3
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II. Business Related Education - 21 credit hours required
from five of the following eight groups
Group 1: Statistics
MA 206 Elementary Statistics or
BU/MA 205 Business Statistics . . . . . . . . . . . . . . . . . . . 3
Group 2: Economics
EC 201 Principles of Economics . . . . . . . . . . . . . . . . . 3
EC 202 Principles of Economics . . . . . . . . . . . . . . . . . 3
Group 3: Corporation or Business Finance
BU 213 Principles of Finance . . . . . . . . . . . . . . . . . . . 3
Group 4: Management
BU 227 Principles of Management . . . . . . . . . . . . . . . . 3
Group 5: U.S. Business Law
BU 211 Business Law I . . . . . . . . . . . . . . . . . . . . . . 3
Group 6: Marketing
BU 225 Marketing . . . . . . . . . . . . . . . . . . . . . . . . 3
Group 7: Business Communication
BU 273 Business Communications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Group 8: Computer Information Systems
CIS 101 Information Systems and Technology . . . . . . . . . . . 3
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