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Apr 19, 2025
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2025-2026 Catalog [PREVIEW]
Financial Accounting (certificate)
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Official 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 accounting or a substantial equivalent from an accredited college or university; and (2) completing a total of 150 semester credit hours, including the 30 semester credit hours from Group I and 21 semester credit hours from Group II below.
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Planning Tool: Two-Year Sequence of Courses
Certificate Requirements: 51 credits
Group I - Accounting and Ethics Education (30 credit hours)
An applicant must have successfully completed 30 undergraduate semester credit hours in accounting and ethics subject matter. Applicants must have completed the following: one 3-credit semester credit hour course each in auditing, accounting information systems, U.S. federal income tax, and business ethics; a minimum of nine semester credit hours in financial accounting; and a minimum of nine semester credits in elective accounting courses. Required (24 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 255 - Accounting Information Systems 3 credit hours
- BPA 262 - Tax Accounting 3 credit hours
- BPA 263 - Auditing 3 credit hours
Accounting Electives (6 credits)
Choose two from the following: - BPA 217 - Small Business Accounting 3 credit hours
- BPA 245 - Advanced Accounting 3 credit hours
- BPA 261 - Cost Accounting 3 credit hours
- BPA 264 - Advanced Tax Accounting 3 credit hours
BPA 264, Advanced Tax Accounting, is strongly recommended for sufficient coverage of material tested on the CPA examination. Group II - Business-Related Education (21 credit hours)
Courses from the list of subjects below must be completed to meet the business-related educational requirements to qualify for a license. At least three undergraduate semester credit hours in business law and 18 undergraduate semester hours in at least five of the nine subject areas. These subject areas are: statistics, economics, corporation or business finance, management, marketing, data analytics, business communications, information technology/systems, quantitative methods, or other business-related content areas included in the Uniform CPA Examination Blueprints. Required (3 credits) - LGS 253 - Business Law 1 3 credit hours
Electives (18 credits)
Choose 6 courses from at least 5 of the 9 subject areas: Business Communications: - BPA 162 - Business Communications 3 credit hours
Corporate or Business Finance: - BPA 256 - Financial Management 3 credit hours
Economics: - ECO 211 - Principles of Economics 1 3 credit hours
- ECO 212 - Principles of Economics 2 3 credit hours
Information Technology/Systems: - CTA 100 - Computing and Information Technology 3 credit hours
- CTS 107 - Cyber Essentials 3 credit hours
Statistics: - ECO 232 - Business Statistics 3 credit hours
or - MAT 135 - Statistics 3 credit hours
Management: - BPA 142 - Principles of Management 3 credit hours
- BPA 190 - Organizational Behavior 3 credit hours
Marketing: - BPA 125 - Principles of Marketing 3 credit hours
- BPA 127 - Digital Marketing and Analytics 3 credit hours
Quantitative Methods: - ECO 233 - Data, Sampling, and Analytics 3 credit hours
- MAT 235 - Introduction to Data Science 4 credit hours
U.S. Business Law: - LGS 254 - Business Law 2 3 credit hours
Program Outcomes
Upon successful completion of this program, students will be able to: - Apply appropriate accounting terminology, principles and framework to organizations.
- Organize and prepare professional accounting communications in written form.
- Solve complex accounting problems.
- Apply analytical and critical thinking skills to business decisions.
- Apply ethical reasoning to business decisions.
This program aligns with the college’s core competencies. Career and Educational Advancement Resources |
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