CERTIFICATE IN LOWER-LEVEL CPA2012 - 2013
CPA EXAM QUALIFICATION LOWER-LEVEL CERTIFICATE
Award: Certificate in Lower-Level CPA
No. of credits required: 
54
For more information: Contact Prof. L.J. Baker, 443-412-2374 or jbaker@harford.edu; Prof. Joe Cunningham, 443-412-2058 or jcunning@harford.edu; Advising, Career, and Transfer Services, 443-412-2301, or the state: http://www.dllr.state.md.us/license/cpa/.

PROGRAM DESCRIPTION
The state of Maryland requires candidates for the CPA examination to have completed 150 college-level credits and obtained a bachelor’s degree in any area of study. As part of the 150 credit requirement, candidates must have completed specific business, accounting, ethics, and communication courses. This certificate is designed for students who have a baccalaureate degree in majors other than accounting attempting to sit for the CPA exam. The Lower-Level CPA Exam Qualification Certificate includes all required coursework to sit for the CPA exam.

PROGRAM GOALS
Students who successfully complete the CPA Exam Qualification Certificate will be able to:
  1. Apply basic financial, 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.

REQUIRED COURSES
 NumberTitleCredits
 ACCT 101Accounting Principles I  3
 ACCT 102Accounting Principles II 3
 ACCT 203Tax Accounting I 3
 ACCT 205Auditing 3
 ACCT 206Cost Accounting  
               or 
 ACCT 208Managerial Accounting 3
 ACCT 211Intermediate Accounting I 4
 ACCT 212Intermediate Accounting II 4
 BA 101Introduction to Business 3
 BA 109Principles of Management 3
 BA 203Principles of Marketing 3
 BA 205Business Law  
               or 
 BA 246Legal Environment of Business 3
 ECON 102Microeconomics  
               or 
 ECON 101Macroeconomics 3
 MATH 216Introduction to Statistics 4
 ENG 216Business Communications 3
 PHIL 221Business Ethics 3
 Accounting Electives #6
 Total Credits54

# Accounting Electives:
(Choose six credits)
 ACCT 104Payroll Accounting  1
 ACCT 105Financial Statement Interpretation and Analysis 1
 ACCT 107Spreadsheet Applications For Accounting 1
 ACCT 108Computerized Accounting 3
 ACCT 204Tax Accounting II 3

GAINFUL EMPLOYMENT

CPA Exam Qualification Lower-Level Certificate, 54 credits
CIP: 52.0301
SOC: 13-2011
Occupations: Accountant
Link to O*Net: http://www.onetonline.org/link/summary/13-2011.00
Tuition and Fees: $6,750.00
Time to Completion: 3 years

Note: The 2011-2012 Catalog was used to define credits to completion, and program cost.
Program length is calculated based on average 9 credits per semester, assumed the student was college ready and not required to take developmental course(s).
These figures are based on estimations, and do not include any increases that may occur in course materials or credit fees.
For additional information go to: http://www.harford.edu/catalog/pdf/gainful-employment.pdf

EMPLOYMENT INFORMATION
According to the state of Maryland’s Job Outlook: 2004 – 2014 for the Susquehanna workforce area, employment for accountants and auditors will grow at a rate of 64.5 percent, the 4th highest growth rate of occupations in the area. Students who meet the requirements for the CPA examination and subsequently pass this exam will be in a position to receive the most prestigious jobs in the field of accounting.

 

CPA EDUCATIONAL REQUIREMENTS
Candidates for the CPA must have completed 150 semester hours, including the attainment of a baccalaureate degree or higher. A minimum of 57 semester hours in accounting and related business subjects is required. This includes:

  • A minimum of 27 semester hours of accounting, including at least 3 semester hours in each of the following:
    • Auditing
    • Financial Accounting (at least 9 hours)
    • Cost Accounting
    • U.S. Federal Income Tax
  • A minimum of 21 semester hours in business-related subjects, including 3 semester hours in 5 of the 7 following topics:
    • Statistics
    • Management
    • Marketing
    • U.S. Business Law
    • Economics
    • Corporation or Business Finance
    • Business Communication
  • A minimum of 3 semester hours of ethics education.

CERTIFICATE REQUIREMENTS
Students earning a certificate from HCC must complete or demonstrate exemption from the following courses: ENG 003 and ENG 012, or ENG 018; and MATH 001 or MATH 010. See graduation requirement details in this catalog for further information.

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