Financial Accounting (certificate)

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Title of Certificate: Financial Accounting, Certificate

Award: Certificate

Code: CRT.BPA.FIN-ACCT

Total Credit Hours: A minimum of 51

About the Business Administration Department

Purpose: Intended for students who already have earned a bachelor’s degree or higher and who wish to complete the individual course requirements to sit for the Maryland Certified Public Accountant (CPA) exam.

CPA Exam Requirements

Those initially applying to sit for the CPA exam in Maryland must qualify by (1) holding a bachelor’s degree in any discipline from an accredited college or university; (2) completing 150 credit hours; and (3) completing a minimum of 51 credit hours in accounting and related business subjects, including certain required courses.

Certificate Graduation Requirements

To graduate with a certificate, students must have demonstrated eligibility for ENG 101 , ENG 101A , ENG 111, ENG 115, or ENG 121. See Academic Regulations on Graduation Requirements .

Entrance/Admission Requirements

Entrance Requirements

Since the state requirements are subject to change and since many of the courses are offered only once each year because of limited demand, the student should meet with the chair of the business administration department before starting this study.

Certificate Requirements: 51 credits

BPA 138 - Business and Professional Ethics 3 credit hours
BPA 201 - Financial Accounting 3 credit hours
BPA 202 - Managerial Accounting 3 credit hours
BPA 241 - Intermediate Accounting 1 3 credit hours
BPA 242 - Intermediate Accounting 2 3 credit hours
BPA 261 - Cost Accounting 3 credit hours
BPA 262 - Tax Accounting 3 credit hours
* Minimum requirement mandated by state Board of Public Accountancy; however, BPA 264 - Advanced Tax Accounting , is strongly recommended for sufficient coverage of material tested on the CPA examination.
BPA 263 - Auditing 3 credit hours

Choose two of the following

Plus additional accounting electives to be approved in the future.

BPA 217 - Small Business Accounting 3 credit hours
BPA 245 - Advanced Accounting 3 credit hours
BPA 264 - Advanced Tax Accounting 3 credit hours

Choose seven of the following

In at least five of the following nine (9) subjects: statistics, economics, corporation or business finance, management, business law, marketing, quantitative methods, computer science/information systems and business communication:

BPA 125 - Marketing Principles 3 credit hours
BPA 142 - Principles of Management 3 credit hours
BPA 162 - Business Communications 3 credit hours
ECO 232 - Business Statistics 3 credit hours
(formerly listed as BPA 232)
OR
MAT 135 - Statistics 3 credit hours
BPA 256 - Financial Management 3 credit hours
ECO 211 - Principles of Economics 1 3 credit hours
ECO 212 - Principles of Economics 2 3 credit hours
ECO 233 - Data, Sampling, and Analytics 3 credit hours
LGS 253 - Business Law 1 3 credit hours
(formerly listed as BPA 253)
* Minimum requirement mandated by state Board of Public Accountancy; however, LGS 254 - Business Law 2 or BPA 254 - Business Law 2, is strongly recommended for sufficient coverage of material tested on the CPA examination.
LGS 254 - Business Law 2 3 credit hours
(formerly listed as BPA 254)

Program Outcomes

Upon successful completion of this program, students will be able to:

Use correct terminology and a professional manner to communicate accounting and financial questions and conclusions.
Prepare professional communications in written form, such as financial statements and analyses, footnote disclosures, presentations of financial information, and client correspondence.
Solve complex accounting problems for a given set of criteria.
Apply prior learning involving multiple areas of accounting.
Take financial information and organize it into the proper financial statement format with appropriate disclosures.
Research accounting topics using various databases (i.e. FARS, Internal Revenue Code) and formulate answers based on their research. (See Communication for the presentation of results.)
Use the computer to prepare answers to outside assignments.
Correctly answer problems typical of the CPA Exam.
Become familiar with all of the aspects of the accounting profession so they can expand their job opportunities and realize their full potential.
Exit the program having the background to be successful on the CPA exam.
Integrate the knowledge learned in accounting courses to other business courses and real-world situations.
Demonstrate a full knowledge of personal skills, including but not limited to adhering to professional protocols and decorum and business ethics.

This program aligns with the college’s core competencies.

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