Montgomery College 2026-2027 Catalog 
    
    Apr 11, 2026  
Montgomery College 2026-2027 Catalog

Accounting AAS: 362


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THIS PROGRAM IS PENDING APPROVAL FOR ENROLLMENT.

: 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 in 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 review the Program Advising Guide and consult an advisor.

First Semester


Second Semester


Third Semester


Fourth Semester


Total Credit Hours: 60


* ENGL 101 /ENGL 011 , if needed for ENGL 102 /ENGL 103 , or a 3-credit elective. 

† Consult with an advisor to choose program electives based on program pathway.

Public Accounting Pathway 
Select a minimum of 11 credits in electives. More courses may be needed for CPA Exam eligibilty. Maryland requirements are accessible through the Maryland CPA Exam site.

ACCT 225 Governmental and Nonprofit Accounting   
ACCT 228 Ethics and Professionalism in Accounting  (Required for MD CPA Exam eligibility)
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  

Corporate Accounting (For Profit/Non-Profit and Government Agency) 
Select a minimum of 11 credits. Choose ACCT 225  for Non-Profit or Govermantal Agency career paths. Choose ACCT 232  for Profit path. 

ACCT 225 Governmental and Nonprofit Accounting   
OR
ACCT 232 Intermediate Accounting II    
ACCT 228 Ethics and Professionalism in Accounting  
ACCT 235 Cost Accounting and Analysis  
ACCT 239 Business Finance  
ACCT 240 Auditing Theory and Practice  
BSAN 101 Introduction to Business Analytics  

Government Regulatory
Select a minimum of 11 credits. Check the academic requirements for specific agencies.
ACCT 225 Governmental and Nonprofit Accounting   
ACCT 228 Ethics and Professionalism in Accounting  
ACCT 237 Federal Income Taxation I  
ACCT 239 Business Finance  
ACCT 240 Auditing Theory and Practice   
ACCT 247 Federal Income Taxation II  
BSAN 101 Introduction to Business Analytics  

Program Outline / Degree Requirements


General Education Requirements


Foundation Courses


Distribution Courses


General Education Electives


Program Requirements


Total Credit Hours: 60


* ENGL 101 /ENGL 011 , if needed for ENGL 102 /ENGL 103 , or a 3-credit elective. 

† Consult with an advisor to choose program electives based on program pathway.

Public Accounting Pathway 
Select a minimum of 11 credits in electives. More courses may be needed for CPA Exam eligibilty. Maryland requirements are accessible through the Maryland CPA Exam site.

ACCT 225 Governmental and Nonprofit Accounting  
ACCT 228 Ethics and Professionalism in Accounting  (Required for MD CPA Exam eligibility)
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   

Corporate Accounting (For Profit/Non-Profit and Government Agency) 
Select a minimum of 11 credits. Choose ACCT 225  for Non-Profit or Govermantal Agency career paths. Choose ACCT 232  for Profit path. 

ACCT 225 Governmental and Nonprofit Accounting   
OR
ACCT 232 Intermediate Accounting II    
ACCT 228 Ethics and Professionalism in Accounting  
ACCT 235 Cost Accounting and Analysis   
ACCT 239 Business Finance 
ACCT 240 Auditing Theory and Practice   
BSAN 101 Introduction to Business Analytics  

Government Regulatory
Select a minimum of 11 credits. Check the academic requirements for specific agencies.
ACCT 225 Governmental and Nonprofit Accounting   
ACCT 228 Ethics and Professionalism in Accounting  
ACCT 237 Federal Income Taxation I  
ACCT 239 Business Finance  
ACCT 240 Auditing Theory and Practice   
ACCT 247 Federal Income Taxation II  
BSAN 101 Introduction to Business Analytics  

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.

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