CPA Preparation Certificate

Program Description

The CPA Preparation Certificate is for those individuals who hold a bachelor’s degree in some area other than accounting and need to meet the current education requirements of 57 credit hours in business and accounting to sit for the Uniform CPA Examination
in Maryland. CPA candidates must have completed a total of 150 credit hours. Applicants for the CPA Examination must have satisfactorily completed 150 semester hours including the attainment of a bachelor’s degree in any discipline. Included within their 150 hours of college credits, students must have 57 specific credits of accounting and business courses. The CPA Preparation Certificate is designed to support students with bachelor’s degrees in any non-accounting area in obtaining the accounting and business courses approved and required by the Maryland State Board of Public Accountancy so that they can sit for the CPA Examination in the state of Maryland. The following Prince George’s Community College courses have been specifically approved by the Maryland State Board of Public Accountancy. Any substitution of courses transferred from other institutions is subject to the approval of the Maryland State Board of Public Accountancy. CPA candidates are advised to periodically check with the Maryland State Board of Public Accountancy for any updates or changes to the exam requirements (410-230-6258).

Graduates of the CPA Preparation Certificate will be able to:

• Prepare financial documents that meet regulatory requirements as well as the needs of business clients or owners
• Analyze complex financial information to make recommendations for action
• Integrate accounting knowledge with business to make informed decisions
• Identify basic legal concepts and their impacts on business operations
• Identify essential business and economic concepts

Program Electives

Program Concentration: Accounting

• ACC-1010 Principles of Accounting I 4 Credits (Financial Accounting)
• ACC-1020 Principles of Accounting II 4 Credits (Financial Accounting)
• ACC-2010 Intermediate Accounting I 3 Credits (Financial Accounting)

• All three courses must be taken to satisfy the Board requirement. 9 Credits

• ACC-2040 Principles of Auditing 3 Credits (Auditing)
• ACC-2030 Cost Accounting 3 Credits (Cost Accounting)
• ACC-2210 Federal Income Tax 3 Credits (Federal Income Tax)
• Other Accounting courses 9 Credits

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• Choose 9 credits from the following:

• ACC-1030 Accounting for Managers 3 Credits
• ACC-1040 Microcomputer Applications in Accounting 3 Credits
• ACC-1050 Payroll Accounting 1 Credit
• ACC-2020 Intermediate Accounting II 3 Credits
• ACC-2070 Governmental and Nonprofit Accounting 3 Credits
• ACC-2080 Spreadsheet Accounting 3 Credits
• ACC-2220 Advanced Tax Accounting 3 Credits

Program Concentration: Business

• MAT-1140 Introduction to Statistics 3 Credits (Statistics)

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• ECN-1030 Principles of Macroeconomics 3 Credits (Economics) and
• ECN-2040 Principles of Microeconomics 3 Credits (Economics)

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• ACC-2250 Business Finance 3 Credits (Corporate or Business Finance)
• BMT-1600 Principles of Management 3 Credits (Management)

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• Choose one of the following:

• BUS-2220 Business Law I 3 Credits (U.S. Business Law)
• BUS-2240 Business Law II 3 Credits (U.S. Business Law)

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• BMK-2510 Introduction to Marketing 3 Credits (Marketing)
• SPH-1010 Introduction to Speech Communication 3 Credits (Oral Communication)

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• Choose one of the following:

• EGL-1320 Composition II: Writing For Business 3 Credits (Written Communication)
• EGL-1340 Composition II: Writing About Technical Topics 3 Credits (Written Communication)

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• PHL-2400 Introduction to Business Ethics 3 Credits (Business Ethics)

Total Required for Certificate: 57 Credits

Sequence of Study - CPA Preparation Certificate

Below are the required courses for your program arranged in a suggested sequence. Please note that the sequence does not include developmental coursework. See Academic Preparation  for the developmental course sequence if applicable to you.

Program Total: 57 Credits