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• 301.846.2400 63
2020 - 2021 FCC Academic 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
BMGT 100 Spreadsheet Applications . . . . . . . . . . . . . . . . 3
BMGT 120 Business Communications . . . . . . . . . . . . . . . . 3
CMIS 101 Information Systems and Technology . . . . . . . . . . . 3
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Transfer Note:
For more information on careers and transfer, contact the Counseling & Advising
office at 301.846.2471 or visit the Programs web page.
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
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CPA Exam Qualification
Certificate
Preapares students with a non-accounting baccalaureate degree to meet the
course requirements to sit for the Uniform CPA Examination in Maryland. Upon
completion of the following courses, students can apply to the Maryland State
Board of Public Accounting.
Course Credits
Requirements
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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Requirements for Licensure (Information Only)
In addition to passing all parts of the Uniform CPA examination, students
must meet three additional requirements for licensure in Maryland.
1. Completion of a total of 150 college credits which must include
21 credit hours in six of the following seven business related groups.*
The following FCC courses meet this requirement:
Group 1: Statistics
MATH 120/MATH 120A Statistics or
MATH 125 Business Statistics or
MATH 127 Statistics with Probability
Group 2: Economics
ECON 200 Principles of Macroeconomics
ECON 202 Principles of Microeconomics
Group 3: Management
BMGT 227 Principles of Management
Group 4: U.S. Business Law
BMGT 211 Business Law
Group 5: Marketing
BMGT 225 Marketing
Group 6: Business Communication
BMGT 120 Business Communications
Group 7: Computer Information Systems
CMIS 101 Information Systems and Technology
* The State Board of Public Accounting also allows courses in the
areas of finance and quantitative methods; however, FCC does not
offer courses in these subjects.
2. Completion of the AICPA's ethics self-study course.
3. Submission of the Report of Practical Work Experience (RPE) to document
2,000 hours of accounting work experience.
Students are encouraged to contact the Accounting Program Manager with any
quesitons relating to this certificate.
Transfer Note:
For more information on careers and transfer, contact the Counseling & Advising
office at 301.846.2471 or visit the Programs web page.