Accounting

Transfer
Catalog year 2014/2015

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 Math within the first 24 credits.

 

Contact

Michael Martin
Program Manager
301.846.2543

Doree Lynn Miles
Academic Office Manager
301.846.2505
Office: C-212

Program Brochure

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Course Credits
English  
EN 101–English Composition 3
Mathematics  
Mathematics Elective (GenEd course list) (MA 206 recommended) 3/4
Social & Behavioral Sciences  
HS 102–Human Relations (required)  ‡  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–Introduction to Computers & Information Processing 3
PE/Health Elective 1/3
Other 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 3
ACCT 201–Intermediate Accounting I 4
ACCT 202–Intermediate Accounting II 4
ACCT 203–Managerial Cost Accounting 3
ACCT 233–Applied Accounting 3
BU 103–Introduction to Business 3
BU 273–Business Communications 3
CIS 111E–Spreadsheets 3
EC 201–Principles of Economics (Macro) or  
PH 208–Business Ethics 3
Total  60/64
 

All degree-seeking students must complete a Cultural Competency course in order to graduate. HS 102 fulfills this requirement. 
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.

Gainful Employment Information

Course Credits
ACCT 100–Business Accounting 3
ACCT 101–Principles of Accounting I  3
ACCT 102–Principles of Accounting II 3
BU 103–Introduction to Business 3
ACCT 117–Payroll Accounting 3
ACCT 201–Intermediate Accounting I 4
ACCT 202–Intermediate Accounting II 4
ACCT 203–Managerial Cost Accounting 3
ACCT 233–Applied Accounting 3
BU 273–Business Communications  3
CIS 101–Introduction to Computers & Information Processing 3
ACCT 111–Computerized Accounting 3
CIS 111E–Spreadsheets 3  
Total 41
 


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.

Gainful Employment Information


Course Credit
ACCT 100–Business Accounting 3
ACCT 101–Principles of Accounting I 3
ACCT 102–Principles of Accounting II 3
ACCT 117–Payroll Accounting 3
ACCT 111–Computerized Accounting 3
BU 273–Business Communications 3
CIS 101–Introduction to Computers & Information Processing 3
CIS 111E–Spreadsheets 3
Total 24


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
ACCT 100–Business Accounting 3
CIS 101–Introduction to Computers & Information Processing 3
ACCT 111–Computerized Accounting 3
Total 9

Accounting A.A.S.
Students will be able to:
  • Apply the steps in the accounting cycle to record accounting transactions and adjustments, and create financial statements according to generally accepted accounting principles.
  • Construct a bank reconciliation and develop related adjusting accounting entries (books to bank statement).
  • Create financial statements and record transactions/adjustments utilizing accounting software.
  • Create payroll functions for a business entity.
  • Construct spreadsheets to report financial performance and project financial estimates.
  • Demonstrate the ability to communicate effectively in a business environment.
  • Demonstrate a comprehensive understanding of accounting principles and their application as they relate to financial statements for all businesses, ranging from sole proprietorships to corporations.
  • Apply managerial accounting concepts to solve business financial problems.
  • Demonstrate awareness of general education concepts - writing, math, science, social science, communications, and PE/health.

Business Accounting Certificate
Students will be able to:
  1. Apply the steps in the accounting cycle to record accounting transactions and adjustments, and create financial statements according to generally accepted accounting principles.
  2. Create financial statements and record accounting transactions & adjustments utilizing accounting software.
  3. Create payroll functions for a business entity.
  4. Construct spreadsheets to report financial performance and project financial estimates.
  5. Demonstrate a comprehensive understanding of accounting principles and their application as they relate to financial statements.
  6. Demonstrate the ability to communicate effectively in a business environment.

Computerized Accounting Certificate
Students will be able to:
  1. Apply the steps in the accounting cycle to record accounting transactions and adjustments, and create financial statements according to generally accepted accounting principles.
  2. Create financial statements and record accounting transactions and adjustments utilizing accounting software.
  3. Create payroll functions for a business entity.
  4. Construct spreadsheets to report financial performance and project financial estimates.
For students who complete the A.A.S. degree in Accounting, FCC has articulation (transfer) agreements with:
  • Capella University – B.S. Business, Business Administration, and
  • University of Maryland University College, Main campus and Universities at Shady Grove/
  • Hagerstown – B.S. Accounting (Business Administration minor).