Title of Certificate: Financial Accounting, Certificate 

Award: Certificate 

Code: CRT.BPA.FIN-ACCT  

Total Credit Hours: 51

About the Accounting 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. 

Faculty Contact (webapps.aacc.edu/directory): Reb Beatty 

Courses to improve skills and prepare for college-level classes may be needed. It is best to see an advisor as you plan your education. 

All students must demonstrate eligibility for ENG 101 /ENG 101A . Refer to Academic Regulations on Graduation Requirements , “Certificate Requirements” for more information. 

Course/Advising Notes: ______________________________________________________________________________ 

Term 1

Course Name	Credits	Term Taken	Grade
BPA 138 - Business and Professional Ethics	3 credit hours
BPA 201 - Financial Accounting	3 credit hours
Choose two: 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 - Principles of Marketing   BPA 142 - Principles of Management   BPA 162 - Business Communications   ECO 232 - Business Statistics   BPA 255 - Accounting Information Systems   BPA 256 - Financial Management   ECO 211 - Principles of Economics 1    ECO 212 - Principles of Economics 2   ECO 233 - Data, Sampling, and Analytics  or  MAT 235 - Introduction to Data Science   LGS 253 - Business Law 1 *  *Minimum requirement mandated by state Board of Public Accountancy; however, LGS 254 Business Law 2 is strongly recommended for sufficient coverage of material tested on the CPA examination. LGS 254 - Business Law 2	6 credit hours

Term 2

Course Name	Credits	Term Taken	Grade
BPA 202 - Managerial Accounting	3 credit hours
Choose three: 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 - Principles of Marketing   BPA 142 - Principles of Management   BPA 162 - Business Communications   ECO 232 - Business Statistics   BPA 255 - Accounting Information Systems   BPA 256 - Financial Management   ECO 211 - Principles of Economics 1   ECO 212 - Principles of Economics 2   ECO 233 - Data, Sampling, and Analytics  or  MAT 235 - Introduction to Data Science   LGS 253 - Business Law 1 *  *Minimum requirement mandated by state Board of Public Accountancy; however, LGS 254 Business Law 2 is strongly recommended for sufficient coverage of material tested on the CPA examination. LGS 254 - Business Law 2	9 credit hours

Term 3

Course Name	Credits	Term Taken	Grade
BPA 241 - Intermediate Accounting 1	3 credit hours
BPA 262 - Tax Accounting * *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.	3 credit hours
Choose three: BPA 217 - Small Business Accounting   BPA 245 - Advanced Accounting   BPA 261 - Cost Accounting   BPA 264 - Advanced Tax Accounting   It is recommended that students choose BPA 245, BPA 261, and BPA 264 as their three accounting electives.	9 credit hours

Term 4

Course Name	Credits	Term Taken	Grade
BPA 242 - Intermediate Accounting 2	3 credit hours
BPA 263 - Auditing	3 credit hours
Choose two: 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 - Principles of Marketing   BPA 142 - Principles of Management   BPA 162 - Business Communications   ECO 232 - Business Statistics   BPA 255 - Accounting Information Systems   BPA 256 - Financial Management   ECO 211 - Principles of Economics 1   ECO 212 - Principles of Economics 2   ECO 233 - Data, Sampling, and Analytics  or  MAT 235 - Introduction to Data Science   LGS 253 - Business Law 1 *  *Minimum requirement mandated by state Board of Public Accountancy; however, LGS 254 Business Law 2 is strongly recommended for sufficient coverage of material tested on the CPA examination. LGS 254 - Business Law 2	6 credit hours