Accounting (AAS)
Award: Associate of Applied Science Degree
No. of credits required: 60
For more information: Contact Business & Applied Technology at bat@harford.edu; or Admissions, 443-412-2109.
Program Description
Designed to prepare students to perform accounting activities for corporations, governmental agencies, nonprofit organizations or individuals, this program allows the student to focus on specific areas of interest in the accounting profession. Upon successful completion of the program, students will have a strong background in accounting principles and applications, as well as a strong general education experience.
Program Goals
Students who successfully complete the Accounting Program will:
- Apply basic financial, managerial, cost and tax accounting principles.
- Develop and employ problem-solving skills related to accounting issues.
- Examine accounting as an information processing system.
- Analyze and discuss transactions and related financial statements.
- Recognize ethical accounting behavior.
Transfer Information
Accounting students who plan to transfer to a four-year institution should pursue the Associate degree in Business Administration. One opportunity for students interested in a Bachelor’s degree in accounting is the dual admissions program with University of Maryland University College. Interested students should consult an academic or program advisor and the transfer guide for the institution to which they plan to transfer.
Employment Information
Accounting personnel compile and analyze business records and prepare financial reports such as income statements, balance sheets, cost studies and tax reports. The major fields of accounting practice are government, industry and public accounting.
According to the Occupational Outlook Handbook, employment of accountants is expected to grow 4%, adding over 61,700 new positions by 2029. The job outlook in the State of Maryland predicts a 9.4% increase in employment of accountants through 2028 according to the Maryland Department of Labor. Most jobs require at least a Bachelor’s degree in accounting or a related field, and competition will be keen for the most prestigious jobs. Most employers prefer applicants who are familiar with computers and their applications in accounting. For beginning accounting and auditing positions in the Federal Government, four years of college are required (including 24 semester hours in accounting) or an equivalent combination of education and experience.
Diversity Requirement
To satisfy the diversity requirement: Associate degree students must complete one 3-credit diversity course (D). It is recommended that students select one of the 3-credit (GB), (GAH), (GI) course electives from those that also appear on the approved list of diversity course graduation requirements.
Degree Requirements
Recommended Course Sequence
First Semester | Credits | |
---|---|---|
ACCT 101 | Accounting Principles I | 3 |
BA 101 | Introduction to Business (GI) | 3 |
ECON 102 | Microeconomics (GB) | 3 |
ENG 101 | English Composition (GE) | 3 |
MATH 216 | Introduction to Statistics (GM) | 4 |
Credits | 16 | |
Second Semester | ||
ACCT 102 | Accounting Principles II | 3 |
ACCT 108 | Computerized Accounting | 3 |
Select one of the following: | 3 | |
Business Computer Applications 1 | ||
Introduction to Microsoft Excel 1 | ||
Introduction to Information Sciences (GI) 1 | ||
Select one of the following: | 3 | |
Macroeconomics (GB) 1 | ||
Physical Education Elective | 1 | |
Credits | 13 | |
Third Semester | ||
ACCT 206 or ACCT 208 | Cost Accounting or Managerial Accounting | 3 |
BA 246 or BA 205 | Legal Environment of Business or Business Law | 3 |
ACCT 213 | Intermediate Accounting I | 3 |
Accounting Electives | 3 | |
Biological/Physical Lab Science Elective (GL) 1 | 4 | |
Credits | 16 | |
Fourth Semester | ||
ACCT 214 | Intermediate Accounting II | 3 |
ACCT 215 | Intermediate Accounting III | 3 |
Accounting Electives | 6 | |
Arts/Humanities Elective (GAH) 1 | 3 | |
Credits | 15 | |
Total Credits | 60 |
- 1
Students who plan to continue studies at a four-year institution should select the appropriate course depending upon the four-year institution’s particular requirements.
Accounting Electives
Choose nine credits of electives
Code | Title | Credits |
---|---|---|
ACCT 104 | Payroll Accounting | 1 |
ACCT 105 | Financial Statement Interpretation and Analysis | 1 |
ACCT 107 | Spreadsheet Applications For Accounting | 1 |
ACCT 203 | Tax Accounting I | 3 |
ACCT 204 | Tax Accounting II | 3 |
ACCT 205 | Auditing | 3 |
ACCT 206 | Cost Accounting | 3 |
ACCT 208 | Managerial Accounting | 3 |
ENG 216 | Business Communications | 3 |
General Education Degree Requirements
Note: The following codes identify courses which satisfy the General Education Degree Requirements:
Behavioral/Social Science (GB)
English Composition (GE)
Arts/Humanities (GAH)
Interdisciplinary and Emerging Issues (GI)
Biological/Physical Laboratory Science (GL)
Mathematics (GM)
Biological/Physical Science (GS)