Accounting (AS)
Award: Associate of Science
No. of credits required: 60
For more information: Contact Business & Applied Technology at bat@harford.edu; or Admissions, 443-412-2109.
Program Description
This program is designed for students who wish to transfer to earn a baccalaureate degree in accounting. Students who plan to transfer should consult an advisor for assistance in selecting courses appropriate for the transfer institution and program.
Program Goals
Upon completion of the Associate of Science in Accounting program, students will be able to:
- Use the language of business
- Demonstrate effective and professional communication skills.
- Analyze ethical and social responsibilities in business decision making.
- Examine accounting as an information processing system.
- Demonstrate problem solving skills in business decision making.
- Transfer successfully to a four-year institution.
Transfer Information
Transfer students should note that many business schools have selective admissions requirements. Cumulative grade point average and completion of specific course requirements are used as criteria for acceptance. Students should contact academic advising or accounting faculty for further information.
Recommended Course Sequence
| First Semester | Credits | |
|---|---|---|
| ACCT 101 | Accounting Principles I | 3 |
| BA 101 | Introduction to Business (GI) | 3 |
| BA 210 or CIS 102 | Business Computer Applications 1 or Introduction to Information Sciences (GI) | 3 |
| ENG 101 | English Composition (GE) | 3 |
| Select from: 1 | 3 | |
| Introduction to Finite Mathematics (GM) | ||
| Calculus with Applications (GM) | ||
General Elective | ||
| Credits | 15 | |
| Second Semester | ||
| ACCT 102 | Accounting Principles II | 3 |
| BA 205 or BA 246 | Business Law 1 or Legal Environment of Business | 3 |
| ECON 101 | Macroeconomics (GB) | 3 |
| ENG 102 or ENG 216 | Introduction to Literature 1 or Business Communications | 3 |
| MATH 216 | Introduction to Statistics (GM) | 4 |
| Credits | 16 | |
| Third Semester | ||
| CMST 101 | Speech Fundamentals (GI) | 3 |
| ECON 102 | Microeconomics (GB) | 3 |
| ACCT 213 | Intermediate Accounting I | 3 |
| Arts/Humanities Elective (GAH) | 3 | |
| Biological/Physical Lab Science Elective (GL) | 4 | |
| Credits | 16 | |
| Fourth Semester | ||
| ACCT 206 or ACCT 208 | Cost Accounting or Managerial Accounting | 3 |
| Select from: 1 | 3 | |
| Intermediate Accounting II | ||
General Elective | ||
| Arts/Humanities Elective (GAH) | 3 | |
| Biological/Physical Science Elective (GS) | 3 | |
| Physical Education Elective | 1 | |
| Credits | 13 | |
| 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.
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)
Part-Time Progression Plan
The part-time progression plan for programs of study has been developed as a helpful example for students to guide their academic journey. This plan outlines a likely sequence of courses and milestones over three years to help students visualize their academic path. It is important to note that this progression plan is based solely on the core requirements outlined in the approved program of study and does not include any additional requirements. Each student’s experience may vary based on their specific interests, course availability, and academic history. Therefore, students are encouraged to work closely with their academic advisor.
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)
Part-Time General Education Electives
To earn an Associate degree, students must complete at least 60 college-level credits, including a required number of General Education (Gen Ed) credits:
- AA, AS, and AAT degrees require 28–36 General Education credits as part of the 60 total. This includes a minimum of:
- 6 credits of Arts/Humanities (GAH)
- 6 credits of Behavioral/Social Sciences (GB)
- 3 credits of English Composition (GE) - satisfied by ENG 101 English Composition (GE)
- 4 credits of Biological/Physical Laboratory Science (GL)
- 3 credits of Mathematics (GM)
- 3 credits of Biological/Physical Science (GS)
- AAS degrees require at least 18 General Education credits, including one course from each of the following categories: GAH, GB, GE, GL, and GM.
General Education courses must be selected from the college’s approved list and may be further specified by individual degree programs. Unless a General Education course is specifically required by a program, the elective General Education courses listed in the recommended sequence are intended as suggestions, not mandatory selections.
Recommended Part-Time Sequence
| First Year | ||
|---|---|---|
| Fall | Credits | |
| ACCT 101 | Accounting Principles I | 3 |
| ENG 101 | English Composition (GE) | 3 |
| Select a Biological/Physical Laboratory Science (GL) Elective: 1 | 4 | |
| Introduction to Astronomy (GS) and Sky and Telescope Laboratory (GL) |
||
| Human Body in Health and Disease (GS) and Human Body in Health and Disease Laboratory (GL) |
||
| Introduction to Environmental Science (GS) and Environmental Science Laboratory (GL) |
||
| Credits | 10 | |
| Winter | ||
| BA 101 | Introduction to Business (GI) | 3 |
| Physical Education Elective | 1 | |
| Credits | 4 | |
| Spring | ||
| ACCT 102 | Accounting Principles II | 3 |
| ECON 101 | Macroeconomics (GB) | 3 |
| Select a Mathematics Elective (GM): | 3-4 | |
| Contemporary Mathematics (GM) | ||
| Introduction to Finite Mathematics (GM) | ||
| Calculus with Applications (GM) | ||
| Credits | 9-10 | |
| Summer | ||
| BA 246 | Legal Environment of Business | 3 |
| Credits | 3 | |
| Second Year | ||
| Fall | ||
| ENG 216 | Business Communications | 3 |
| MATH 216 | Introduction to Statistics (GM) | 4 |
| ACCT 213 | Intermediate Accounting I | 3 |
| Credits | 10 | |
| Winter | ||
| BA 210 | Business Computer Applications | 3 |
| Credits | 3 | |
| Spring | ||
| ACCT 206 or ACCT 208 |
Cost Accounting or Managerial Accounting |
3 |
| ACCT 214 | Intermediate Accounting II | 3 |
| ECON 102 | Microeconomics (GB) | 3 |
| Credits | 9 | |
| Summer | ||
| CMST 101 | Speech Fundamentals (GI) | 3 |
| Credits | 3 | |
| Third Year | ||
| Fall | ||
| Select an Arts/Humanities Elective (GAH): | 3 | |
| Business Ethics (GAH) | ||
Arts/Humanities Elective (GAH) |
||
| Select an Arts/Humanities Elective (GAH): | 3 | |
| Group Communication and Leadership (GAH) | ||
| History of the United States I (GB) (GAH) | ||
| History of the United States II (GB) (GAH) | ||
Arts/Humanities Elective (GAH) |
||
| Select a Biolocical/Physical Science Elective (GS): 2 | 3 | |
| Introduction to Astronomy (GS) | ||
| Human Body in Health and Disease (GS) | ||
| Introduction to Environmental Science (GS) | ||
| Credits | 9 | |
| Total Credits | 60-61 | |
- 1
Students must take both the lecture and laboratory together to satisfy the four-credit Biological/Physical Laboratory Science Elective (GL).
- 2
Students must choose a Biological/Physical Science (GS) course different from that taken to satisfy the Biological/Physical Laboratory Science (GL).