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2019 - 2020 FCC Academic Catalog
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2019 - 2020 FCC Academic Catalog
Effective summer 2019, most credit courses have been renumbered.
The former course numbers are listed in the course descriptions when
applicable. A reference document of the old and new course numbers can
also be found on the web at
aspx?cid=schedules-top-link.
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 & Nutrition 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 ENGL 101.
Course Credits
English
ENGL 101 English Composition 3
Mathematics
Mathematics Elective (GenEd course list) (MATH 125 recommended) 3
Social & Behavioral Sciences
HUMS 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
CMIS 101 Information Systems and Technology 3
General Education Elective
ECON 201 Principles of Macroeconomics or
PHIL 208 Business Ethics 3
Physical Education, Health, or Nutrition Requirement
(Select one PHED, HLTH, or NUTR course) 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
BMGT 103 Introduction to Business 3
BMGT 120 Business Communications 3
CMIS 111E Spreadsheets 3
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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
BMGT 103 Introduction to Business 3
BMGT 120 Business Communications 3
CMIS 101 Information Systems and Technology 3
CMIS 111E Spreadsheets 3
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Credit Programs of Study 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
BMGT 120 Business Communications 3
CMIS 101 Information Systems and Technology 3
CMIS 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
CMIS 101 Information Systems and Technology 3
ACCT 111 Computerized Accounting 3
9
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 214 Auditing 3
ACCT elective (recommend ACCT 216 Governmental
and Not-For-Profit Accounting) 3
PHIL 208 Business Ethics or
PHIL 105 Ethics 3
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II. Business Related Education - 21 credit hours required
from six of the following seven groups
Group 1: Statistics
MATH 120/MATH 120A Statistics or
MATH 125 Business Statistics 3
Group 2: Economics
ECON 201 Principles of Macroeconomics 3
ECON 202 Principles of Microeconomics 3
Group 3: Management
BMGT 227 Principles of Management 3
Group 4: U.S. Business Law
BMGT 211 Business Law 3
Group 5: Marketing
BMGT 225 Marketing 3
Group 6: Business Communication
BMGT 120 Business Communications 3
Group 7: Computer Information Systems
CMIS 101 Information Systems and Technology 3
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