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Howard Community CollegeOnline Cataloguehcc catalogue '11-'12
 
General and Academic InformationPrograms of Study
hcc catalogue '11-'12




Business & Computer Systems - Programs of Study

Accounting–Education Requirements for CPA Exam Candidacy and Licensure 
Application Code 17 
For curriculum information, contact the Business and Computer Systems Division—Room DH-239—443-518-1520.
   
This course of study is designed for students who hold a bachelor’s degree. HCC offers accounting courses that meet the education requirements for CPA Exam Candidacy as provided by the Maryland Board of Public Accountancy. HCC offers business courses that are required for CPA Licensure. As of October 2011, individuals can qualify for CPA Exam Candidacy upon the attainment of a bachelor’s degree in accounting or its equivalent (i.e., 120 semester hours) and completion of certain courses in accounting and ethics.  Business-related courses are required to total 150 semester hours to obtain a CPA license as provided by the Maryland Board. See below for the Maryland Board’s education requirements for both CPA Exam Candidacy and CPA Licensure. HCC does not award a degree or certificate for this course of study.
   
Maryland’s Education Requirements for CPA Exam Candidacy:
An applicant must have successfully completed 27 credit hours (9 courses, 3 credits each) in accounting subjects and 3 credit hours (1 course, 3 credits) in ethics.  Applicants must complete 6 of the 9 accounting courses in the 4 groups listed below. The remaining 3 required accounting courses can be from any of the 4 groups of accounting courses.  The courses shown below are HCC’s accounting and ethics courses that match the Maryland Board of Public Accountancy’s list of courses.
  Credits
 
1. COST ACCOUNTING (minimum 1 course required)
ACCT-230Cost Accounting3
   
2. FINANCIAL ACCOUNTING (minimum 3 courses required)
ACCT-111Principles of Accounting I3
ACCT-112Principles of Accounting II3
ACCT-231Intermediate Accounting I3
ACCT-232Intermediate Accounting II3
ACCT-233Advanced Accounting3
ACCT-234Governmental and Not-for-Profit Accounting3
   
3. U.S. FEDERAL INCOME TAX (minimum 1 course required)
ACCT-235Tax Accounting3
ACCT-236Tax Accounting II3
ACCT-237Taxation of Corporations, Partnerships, Estates,
 and Trusts3
   
4. AUDITING (minimum 1 course required)
ACCT-238 Auditing3
ACCT-239Auditing II3
   
ETHICS (minimum 1 course required)
BMGT-203Business Ethics3
   
Maryland’s Education Requirements for CPA Licensure:
Individuals who pass the CPA Exam need a minimum of 150 semester hours of college education to fulfill the education requirements to obtain a CPA license. To qualify for a license, a minimum of 21 credit hours (7 courses, 3 credits each) in 5 of the following 9 business subjects are required. The courses shown below are HCC’s business courses that match the Maryland Board of Public Accountancy’s list of courses.
  Credits
  
1. STATISTICS (minimum of 1 course if claiming this subject)
MATH-138Statistics4
   
2. CORPORATE/BUSINESS FINANCE (minimum of 1 course if claiming this subject)
 HCC does not offer a course in this area
   
3. MANAGEMENT (minimum of 1 course if claiming this subject)
BMGT-120Small Business Management3
BMGT-141Supervisory Development3
BMGT-145Principles of Management3
BMGT-200Managing for the Future3
BMGT-240Human Resource Management3
BMGT-241Project Management3
   
4. U.S. BUSINESS LAW(minimum of 1 course if claiming this subject)
BMGT-151Business Law I3
BMGT-152Business Law II3
   
5. MARKETING (minimum of 1 course if claiming this subject)
BMGT-130 Principles of Marketing3
   
6. ECONOMICS (minimum of 1 course if claiming this subject)
ECON-101Principles of Economics (Macro)3
ECON-102Principles of Economics (Micro)3
   
7. BUSINESS COMMUNICATION (minimum of 1 course if claiming this subject)
BMGT/SPCH-175Business Communications3
   
8. QUANTITATIVE METHODS (minimum of 1 course if claiming this subject)
HCC does not offer a course in this area
   
9. IT/INFORMATION SYSTEMS (minimum of 1 course if claiming this subject)
CMSY-154Protecting the Virtual Office3
CMSY-162Network Security3
 
For additional information about the Uniform CPA Exam in Maryland, please visit the Maryland Board of Public Accountancy’s website at http://www.dllr.state.md.us/license/CPA/.

hcc catalogue '11-'12


Accounting - ACCT
Aging Services - AGNG
American Sign Language - AMSL
Anthropology - ANTH
Arabic - ARAB 
Art - ARTT 
Astronomy - ASTR
Bioinformatics - BFMT 
Biology - BIOL 
Biomedical Engineering - BMET
Business - BMGT 
Cardiovascular Technology - CARD
Chemistry - CHEM 
Chinese - CHNS 
Cisco - CSCO 
Computer-Aided Design - CADD
Computer Forensics - CFOR 
Computer Systems - CMSY 
Conflict Resolution - CRES
Construction Management - CNST 
Cooperative Education - COOP
Criminal Justice - CRIM 
Culinary Management - CMGT 
Dance - DANC
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Diagnostic Medical
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Paramedic - EMSP
 
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