Accounting Professional, A.A.S.

Program Description

This program is also available completely online. 

The Accounting Professional Associate of Applied Science degree prepares students for employment in entry-level accounting positions, such as accounting assistant, accounting clerk, or accounting technician. Through their coursework, students learn how to process financial transactions, prepare financial statements, manage internal control processes, and identify both basic business concepts and business-related legal concepts. Students develop skills that enable them to prepare cost accounting reports and individual income taxes and analyze how well companies operate financially.

Program Outcomes

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

• Explain basic business concepts. 
• Process financial transactions through the accounting cycle in accordance with Generally Accepted Accounting Principles (GAAP).
• Perform cost accounting preparation, reporting, and analysis tasks.
• Analyze individual tax transactions.
• Evaluate internal control processes.
• Identify basic legal concepts and their impacts on business operations.
• Analyze the operating performance and financial position of the 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 Credits: 1 (Institutional Requirement)
• BMT-1010 Introduction to Business Credits: 3 (Program Requirement)
• EGL-1010 Composition I: Expository Writing Credits: 3 (English General Education Requirement)
• ACC-1001 Principles of Accounting I Credits: 3 (Program Requirement; Crtical Course)
• INT-1010 Introduction to Information Technology Credits: 3 (Computer Literacy Institutional Requirement)
• MAT-1250 Applied College Algebra Credits: 3 (Mathematics General Education Requirement)
• ACC-1002 Principles of Accounting II Credits: 3 (Program Requirement; Critical Course)
• ACC-1040 Computer Accounting with Sage Credits: 3 (Program Requirement)
• BMT-2220 Business Law I Credits: 3 (Program Requirement)
• EGL-1320 Composition II: Writing for Business Credits: 3 (English General Education Requirement)
• MAT-2210 Statistics Credits: 3 (Program Requirement)

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

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• ACC-2010 Intermediate Accounting I Credits: 3 (Program Requirement)
• ACC-2210 Federal Income Tax Credits: 3 (Program Requirement)

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

• or

• PHL-1330 Ethics Credits: 3 (Arts/Humanities General Education)

• or

• COM-1010 Foundations of Communication Credits: 3 (Arts/Humanities General Education)

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• ACC-2020 Intermediate Accounting II Credits: 3 (Program Requirement)
• ACC-2030 Cost Accounting Credits: 3 (Program Requirement)
• ACC-2250 Business Finance Credits: 3 (Program Requirement)

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• ECN-1030 Principles of Macroeconomics Credits: 3 (Social Science General Education Elective) or
• ECN-1050 Principles of Microeconomics Credits: 3 (Social Science General Education Elective) or
• PSY-1010 General Psychology Credits: 3 (Social Science General Education Elective) or
• POS-1010 American National Government Credits: 3 (Social Science General Education Elective)

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• ACC-1070 QuickBooks I Credits: 1 (Program Requirement)  

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• Students should select 4 credits from the list below:

• ACC-1090 QuickBooks II Credits: 1 (Program Elective)
• ACC-1050 Payroll Accounting Credits: 1 (Program Elective)
• ACC-2040 Principles of Auditing Credits: 3 (Program Elective)
• ACC-2070 Governmental and Nonprofit Accounting Credits: 3 (Program Elective)
• ACC-2230 Individual Income Tax Preparation-VITA Credits: 3 (Program Elective)
• ACC-2910 Accounting Internship I Credits: 1 (Program Elective)
• ACC-2920 Accounting Internship II Credits: 2 (Program Elective)
• ACC-2930 Accounting Internship III Credits: 3 (Program Elective)

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.