Accounting Professional, A.A.S.

Program Description

The Accounting Professional Associate of Applied Science degree helps prepare the student for employment in entry-level accounting positions, such as accounting assistant, accounting clerk, or accounting technician.

Graduates of the Accounting Professional A.A.S. will be able to:

• Identify essential business concepts
• Process financial transactions through the accounting cycle in accordance with GAAP
• Perform cost accounting preparation, reporting, and analysis tasks
• Analyze individual tax transactions
• Evaluate internal controls to reduce risk
• Identify basic legal concepts and their impacts on business operations
• Develop informed decisions about the operating performance and financial position of a company

General Education Courses

The list of general education courses appears in the General Education List . Some programs recommend or require specific courses to fulfill general education requirements. Please check your program’s sequence of study for this information.

Sequence of Study - Accounting Professional A.A.S.

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.

Required Courses (in expected order)

• PAS-1000 First Year Experience 1 Credit (Institutional Requirement)
• BMT-1010 Introduction to Business 3 Credits (Program Requirement)
• EGL-1010 Composition I: Expository Writing 3 Credits (English General Education Requirement)
• ACC-2001 Principles of Accounting I 3 Credits (Program Requirement; Critical Course)
• INT-1010 Introduction to Information Technology 3 Credits (Computer Literacy Institutional Requirement)
• MAT-1250 Applied College Algebra 3 Credits (Mathematics General Education Requirement)
• ACC-2002 Principles of Accounting II 3 Credits (Program Requirement; Critical Course)
• ACC-1040 Microcomputer Applications in Accounting 3 Credits (Program Requirement)
• BUS-2220 Business Law I 3 Credits (Program Requirement)
• EGL-1320 Composition II: Writing For Business 3 Credits (English General Education Requirement)
• MAT-2210 Statistics 3 Credits (Program Requirement)

•  

• NTR-1010 Introductory Nutrition 3 Credits (Science No Lab General Education Elective) or
• GEO-1010 Physical Geography 3 Credits (Science No Lab General Education Elective) or
• BIO-1110 Environmental Biology 3 Credits (Science No Lab General Education Elective)

•  

• ACC-2010 Intermediate Accounting I 3 Credits (Program Requirement)
• ACC-2210 Federal Income Tax 3 Credits (Program Requirement)
• BUS-2240 Business Law II 3 Credits (Program Requirement)

•  

• PHL-1090 Introduction to Logic 3 Credits (Arts/Humanities General Education) or
• PHL-1330 Ethics 3 Credits (Arts/Humanities General Education)

•  

• ACC-2020 Intermediate Accounting II 3 Credits (Not Offered Summer) (Program Requirement)
• ACC-2030 Cost Accounting 3 Credits (Not Offered Summer) (Program Requirement)
• ACC-2250 Business Finance 3 Credits (Program Requirement)

•  

• ECN-1030 Principles of Macroeconomics 3 Credits (Social Science General Education Elective) or
• ECN-2040 Principles of Microeconomics 3 Credits (Social Science General Education Elective) or
• PSY-1010 General Psychology 3 Credits (Social Science General Education Elective) or
• POS-1010 American National Government 3 Credits (Social Science General Education Elective)

•  

• ACC-2920 Cooperative Education 1-3 Credits (Program Requirement)

Program Total: 60 Credits

Transferability

Students entering the workforce after obtaining the Accounting Professional A.A.S. degree may subsequently continue their education by pursuing a bachelor’s degree at University of Maryland University College. University of Maryland University College will accept the transfer of all courses within the Accounting Professional degree up to a maximum of 60 credits. A transfer student will be required to take at least 18 credit hours of upper-level accounting courses at University of Maryland University College.

Credit earned at any public institution in the state shall be transferable to any other institution if the:

• Credit is from a college or university parallel course or program;
• Grades in the block of courses transferred average 2.00 or higher; and
• Acceptance of the credit is consistent with the policies of the receiving institution governing students following the same program. Refer to ARTSYS at artweb.usmd.edu and the receiving institution’s catalog to select transferable courses.

Need Help?

For help selecting an academic program or courses, consider using Career Coach, available at www.pgcc.edu/go/careercoach.