This course is an introduction to accounting theory and practice with an emphasis on accounting for assets. The complete accounting cycle is presented and end-of-period financial reports are prepared.

This course focuses on accounting for the corporate form of organization. Emphasis is placed on the corporate capital structure, investments, liabilities, the cash flow statement, budgeting and managerial accounting for costs.

This course introduces the student to the personnel and payroll records that provide the information required by the numerous laws affecting the operation of a payroll system. The student prepares state and federal tax forms and documents and appropriate internal records to support those documents.

This course introduces the student to the elements of financial reporting and the techniques used to analyze and interpret financial statements.

This course introduces spreadsheets as an accounting tool. Students learn to design and prepare electronic spreadsheets used in solving accounting problems and making managerial decisions.

This course is an introduction to the concepts and uses of computerized accounting information systems. The student learns to apply accounting principles in recording business transactions and generating accounting reports and financial statements using general ledger accounting software. Only offered in the spring semester.

This course provides the student with an exposure to federal taxation and laws governing gross income, deductions, credits, and other areas relating to individual taxpayers, as well as familiarity with tax forms and concepts. COURSE NOTE: Permission of instructor is required in lieu of previous course requirements.

This course provides an exposure to the federal tax laws governing partnerships, corporations, and employers and Maryland state tax laws and forms. Time permitting, additional areas and types of taxation will be discussed.

This course is an introduction to auditing theory and standards. The student will learn the complete audit process including: risk assessment, internal control systems, audit evidence, working papers, quality control, statistical sampling, implications of computer-based systems to the audit process, and the preparation of audit reports.

This course is the study of cost accounting with emphasis on cost accumulation, the flow of costs through the accounts, cost allocation and control in job order, process, and activity-based cost systems. COURSE NOTE: Course requires ACCT 102 and one unit of high school algebra or MATH 023 or MATH 024 or equivalent. Offered in the spring semester only.

This course emphasizes planning and control, stressing the cost-benefit philosophy. Managerial accounting deals with providing information to internal decision-makers through (1) routine reporting to management, primarily for planning and control, and (2) special reporting to management, primarily for long-range planning and nonrecurring decisions. Only offered in the fall semester. Students are expected to perform basic algebraic calculations in this course.

This course prepares students for the Certified Bookkeepers Certification exam. The student learns and applies accounting theory and practices to all major areas covered by the Certified Bookkeepers exam, including: adjusting entries, error correction, payroll, depreciation, inventory, and internal control and fraud prevention. ACCT 104 may be taken prior to or at the same time as ACCT 210. Only offered in the spring semester.

This course provides an in-depth application of the generally accepted accounting principles to cash, short-term investments, receivables, inventories, current liabilities, long-term liabilities, plant assets, and intangible assets, along with a review of basic accounting theory and statement preparation.

This course provides an in-depth application of the generally accepted accounting principles to investments, stockholders' equity, revenue recognition, accounting for income taxes, pension costs, leases, accounting changes and error analysis, the calculation and presentation of earnings per share, and the statement of cash flows.

The course provides an in-depth application of the generally accepted accounting principles to cash, short-term investments, inventories, current liabilities, plant assets, and intangible assets, along with a review of basic accounting theory and statement preparation. Only offered in the fall semester.

The course provides an in-depth application of the generally accepted accounting principles to acquisition cost allocation and derecognition of long-term assets, time value of money, financing liabilities, accounting for leases, and employee compensation and benefits. Only offered in the spring semester.

The course provides an in-depth application of the generally accepted accounting principles to stockholder’s equity, investments, statement of cash flows, dilutive securities and earnings per share, income taxes, and accounting changes and errors. Only offered in the spring semester.

Special topics courses are developed to explore emerging issues or specialized content not represented in the main curriculum. Not all courses are offered each semester. See the schedule of classes for availability.

Cooperative Education experiences are work-based learning experiences with an employer for a specific period of time. The experience may be paid and must be related to the career and specific curriculum in which the student is enrolled. It is an opportunity for the student to supplement/integrate classroom learning with learning from a related work setting. A student registers for one to four credits of Cooperative Education in the curriculum in which he/she is enrolled. Students must have completed 12 credits prior to co-op, and have a GPA of 2.0 or higher. Please see the Coordinator for Career Services in Advising, Career & Transfer Services for approval.

Cooperative Education experiences are work-based learning experiences with an employer for a specific period of time. The experience may be paid and must be related to the career and specific curriculum in which the student is enrolled. It is an opportunity for the student to supplement/integrate classroom learning with learning from a related work setting. A student registers for one to four credits of Cooperative Education in the curriculum in which he/she is enrolled. Students must have completed 12 credits prior to co-op, and have a GPA of 2.0 or higher. Please see the Coordinator for Career Services in Advising, Career & Transfer Services for approval.

Cooperative Education experiences are work-based learning experiences with an employer for a specific period of time. The experience may be paid and must be related to the career and specific curriculum in which the student is enrolled. It is an opportunity for the student to supplement/integrate classroom learning with learning from a related work setting. A student registers for one to four credits of Cooperative Education in the curriculum in which he/she is enrolled. Students must have completed 12 credits prior to co-op, and have a GPA of 2.0 or higher. Please see the Coordinator for Career Services in Advising, Career & Transfer Services for approval.

Cooperative Education experiences are work-based learning experiences with an employer for a specific period of time. The experience may be paid and must be related to the career and specific curriculum in which the student is enrolled. It is an opportunity for the student to supplement/integrate classroom learning with learning from a related work setting. A student registers for one to four credits of Cooperative Education in the curriculum in which he/she is enrolled. Students must have completed 12 credits prior to co-op, and have a GPA of 2.0 or higher. Please see the Coordinator for Career Services in Advising, Career & Transfer Services for approval.