Program: Accounting Certificate: 167 - Montgomery College

Montgomery College 2025-2026 Catalog

May 19, 2025

: 167

The accounting certificate curriculum is designed to serve those students who desire to upgrade their professional competence. Course work in the accounting certificate curriculum is primarily intended to satisfy the Maryland Board of Public Accountancy’s accounting education requirements for CPA licensure. Course work in the accounting certificate will also satisfy the Office of Personnel Management’s education requirements for accounting employment with the U.S. Federal government.

Program Requirements

All students should review the Program Advising Guide and consult an advisor.

ACCT 221 - Accounting I 4 semester hours
ACCT 222 - Accounting II 4 semester hours
ACCT 228 - Ethics and Professionalism in Accounting 3 semester hours
OR
PHIL 140 - Introduction to the Study of Ethics 3 semester hours
ACCT 231 - Intermediate Accounting I 4 semester hours
ACCT 245 - Accounting Information Systems 3 semester hours
Electives Based on Pathway 12 semester hours *

Total Credit Hours: 30

* Elective guidance based on pathways:

Public Accounting (CPA Pathway)

Select a minimum of 12 credits. Additional courses may be required beyond 30 credits to meet the required content areas for CPA Exam eligibility. Check with your State Board of Accountancy.

ACCT 225 - Governmental and Nonprofit Accounting
ACCT 232 - Intermediate Accounting II
ACCT 237 - Federal Income Taxation I
ACCT 240 - Auditing Theory and Practice
ACCT 247 - Federal Income Taxation II
BSAN 101 - Introduction to Business Analytics
MGMT 201 - Business Law

Corporate Accounting (For/Non-profit & Government Agency)

Select a minimum of 12 credits. Students should select ACCT 225 if they intend to pursue Non-profit or Govermental Agency career paths. If students anticipate a For-profit career, ACCT 232 is appropriate.

ACCT 225 - Governmental and Nonprofit Accounting OR ACCT 232 - Intermediate Accounting II
Select 3 of the 3-credit courses below:
ACCT 235 - Cost Accounting and Analysis
ACCT 239 - Business Finance
BSAN 101 - Introduction to Business Analytics
MGMT 201 - Business Law

Government Regulatory

Select a minimum of 12 credits based desired pathway. Students may check the academic requirements for specific agencies.

ACCT 225 - Governmental and Nonprofit Accounting
ACCT 237 - Federal Income Taxation I
ACCT 240 - Auditing Theory and Practice
ACCT 239 - Business Finance
ACCT 247 - Federal Income Taxation II
BSAN 101 - Introduction to Business Analytics
MGMT 201 - Business Law

Program Outcomes

Upon completion of this program, a student will be able to:

Identify, measure, record, and communicate financial information relating to an organization.
Interpret, analyze, and evaluate financial information relating to an organization.