ASSOCIATE OF APPLIED SCIENCES DEGREE2012 - 2013
ACCOUNTING
Award: Associate of Applied Sciences Degree
No. of credits required: 
62-64
For more information: Contact Prof. James Baker, 443-412-2374, jbaker@harford.edu; Prof. Joseph Cunningham, 443-412-2058, jcunning@harford.edu; or Advising, Career, and Transfer Services, 443-412-2301.

PROGRAM DESCRIPTION
Designed to prepare students to perform accounting activities for corporations, governmental agencies, nonprofit organizations or individuals, this program allows the student to focus on specific areas of interest in the accounting profession. Upon successful completion of the program, students will have a strong background in accounting principles and applications, as well as a strong general education experience.

PROGRAM GOALS
Students who successfully complete the Accounting Program will:
  1. Apply basic financial, managerial, cost and tax accounting principles.
  2. Develop and employ problem-solving skills related to accounting issues.
  3. Examine accounting as an information processing system.
  4. Analyze and discuss transactions and related financial statements
  5. Recognize ethical accounting behavior.
# Accounting Electives
(Choose nine credits)
 ACCT 104Payroll Accounting  1
 ACCT 105Financial Statement Interpretation and Analysis 1
 ACCT 107Spreadsheet Applications For Accounting 1
 ACCT 108Computerized Accounting 3
 ACCT 203Tax Accounting I 3
 ACCT 204Tax Accounting II 3
 ACCT 205Auditing 3
 ACCT 206Cost Accounting 3
 ACCT 208Managerial Accounting 3
 ENG 216Business Communications 3

TRANSFER INFORMATION
Accounting students who plan to transfer to a four-year institution should pursue the Associate degree in Business Administration. One opportunity for students interested in a Bachelor’s degree in accounting is the dual admissions program with University of Maryland University College. Interested students should consult an advisor and the transfer guide for the institution to which they plan to transfer.

EMPLOYMENT INFORMATION
 Accounting personnel compile and analyze business records and prepare financial reports such as income statements, balance sheets, cost studies and tax reports. The major fields of accounting practice are government, industry and public accounting.

Employment of accountants is expected to grow faster than average for all occupations through 2014. Most jobs require at least a Bachelor’s degree in accounting or a related field, and competition will be keen for the most prestigious jobs. Most employers prefer applicants who are familiar with computers and their applications in accounting. For beginning accounting and auditing positions in the Federal Government, 4 years of college are required (including 24 semester hours in accounting) or an equivalent combination of education and experience.


Note: The following codes identify courses which satisfy the General Education Degree Requirements:
          Behavioral/Social Science
          English Composition
          Arts/Humanities
          Interdisciplinary and Emerging Issues
          Biological/Physical Laboratory Science
          Mathematics
          Biological/Physical Science
TO SATISFY THE DIVERSITY REQUIREMENT: Associate degree students must complete one 3-credit diversity course . It is recommended that students select one of the 3-credit , , course electives from those that also appear on the approved list of diversity course graduation requirements.
 

DEGREE REQUIREMENTS
Recommended Course Sequence

First Semester Credits
ACCT 101Accounting Principles I  3
BA 101Introduction to Business 3
ECON 102Microeconomics 3
ENG 101English Composition 3
MATH 109Precalculus Mathematics  ** 
              or  
MATH 111Introduction to Finite Mathematics  *3-4
Physical Education/Fitness Elective1
 Semester Total16-17
   
Second Semester Credits
ACCT 102Accounting Principles II 3
BA 210Business Computer Applications * 
              or  
CIS 145Introduction to Microsoft Excel * 
              or  
CIS 102Introduction to Information Sciences  *3
ECON 101Macroeconomics  * 
              or  
 Behavioral/Social Science Elective *3
Arts/Humanities Elective *3
Biological/Physical Science Elective *3-4
Physical Education Elective1
 Semester Total16-17
   
Third Semester   Credits
ACCT 206Cost Accounting  
              or  
ACCT 208Managerial Accounting 3
ACCT 211Intermediate Accounting I 4
BA 246Legal Environment of Business  
              or  
BA 205Business Law 3
Accounting Elective #3
Biological/Physical Lab Science *4
 Semester Total17
   
Fourth Semester Credits
ACCT 212Intermediate Accounting II 4
Arts/Humanities Elective *3
Accounting Electives #6
 Semester Total13
   

* Students who plan to continue studies at a four-year institution should select the appropriate course depending upon the four-year institution’s particular requirements.
** MATH 101 (College Algebra) and MATH 103 (Trigonometry) may be substituted for MATH 109 (Precalculus Mathematics).