|
|
|
May 26, 2026
|
|
Montgomery College 2026-2027 Catalog
Accounting AAS: 362
|
|
: 362
This curriculum is designed to prepare students for employment in accounting. It provides students with the practical skills needed for entry-level accounting positions, such as accounting assistant, clerk, or technician, and prepares them for roles in small, medium, or large businesses, non-profits, or government agencies. It also provides business owners and entrepreneurs with a foundation in accounting to run their own businesses. Completion of all program requirements lead to the award of an Associate of Applied Science (A.A.S.) in Accounting. This program of study is not intended for transfer, but for immediate entry into the workforce. Students interested in transfer to four-year baccalaureate degree in accounting should enroll in Business AA: 006 .
For students who have previously earned a baccalaureate degree, the accounting courses included in the A.A.S. in Accounting and the Accounting Certificate: 167 fulfill many of the course requirements needed to sit for the Certified Public Accountant (CPA) Examination in Maryland and work in public accounting. Requirements to sit for the CPA Examination vary by state. Students holding a bachelor’s degree should consult with an advisor to select the degree program that will help them achieve their personal and academic goals.
|
General Education Course Selections
Click here to view the Foundation/Distribution Courses for selection to fulfill the General Education course requirements. Suggested Course Sequence
Students should complete the required English and Math foundation courses within the first 24 credit hours. All students should consult an advisor. Program Outline / Degree Requirements
General Education Requirements
General Education Electives
Program Outcomes
Upon completion of this program, a student will be able to: - Analyze and record basic financial transactions and identify their impact on the financial statements.
- Prepare and interpret the income statement, statement of retained earnings, balance sheet, and statement of cash flows.
- Employ various software applications in accounting work.
- Apply ethical principles in accounting and financial decision-making.
- Analyze and visualize accounting and financial data to facilitate business decision-making.
- Communicate accounting information effectively, both verbally and in writing, to various stakeholders.
|
|
|
|
