Business & Computer Systems - Programs of StudyAccounting-Preparation for the CPA Examination
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 already have a bachelor’s degree and wish to become eligible to sit for the Uniform CPA Exam in Maryland. Presently, the 150-hour credit rule requires that a student accomplish a total of 150 credit hours of education that includes a bachelor’s degree in any subject. The additional credits beyond the four-year degree are mostly to be taken as undergraduate, three-credit courses. Within the degree or in addition to the degree, students must complete the necessary coursework within the three specific groups that follow:
GROUP I – Accounting Education
An applicant must have successfully completed 27 semester hours in accounting subjects. Applicants must have completed one course each in auditing, cost accounting or managerial cost accounting, U.S. Federal Income Tax; nine undergraduate semester hours in financial accounting; and elective accounting courses.
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| AUDITING (At least 3 undergraduate semester hours) | |
| ACCT-219 | Principles of Auditing | 3 |
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| COST ACCOUNTING (At least 3 undergraduate semester hours) | |
| ACCT-215 | Cost Accounting | 3 |
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| U.S. FEDERAL INCOME TAX (At least 3 undergraduate semester hours) | |
| ACCT-217 | Tax Accounting | 3 |
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| FINANCIAL ACCOUNTING (At least 9 undergraduate semester hours) | |
| ACCT-111 | Principles of Accounting I | 3 |
| ACCT-112 | Principles of Accounting II | 3 |
| ACCT-211 | Intermediate Accounting I | 3 |
| ACCT-212 | Intermediate Accounting II | 3 |
| ACCT-221 | Advanced Accounting | 3 |
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| GROUP II – Business-Related Education | | |
| An applicant must have 21 undergraduate semester hours in five (5) of the following six (6) business-related subjects: |
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| STATISTICS (At least 3 undergraduate semester hours) | |
| MATH-138 | Statistics | 4 |
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| ECONOMICS (At least 3 undergraduate semester hours) | |
| ECON-101 | Principles of Economics (Macro) | 3 |
| ECON-102 | Principles of Economics (Micro) | 3 |
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| MANAGEMENT (At least 3 undergraduate semester hours) | |
| BMGT-145 | Principles of Management | 3 |
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| U.S. BUSINESS LAW (At least 3 undergraduate semester hours) | |
| BMGT-151 | Business Law I | 3 |
| BMGT-152 | Business Law II | 3 |
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| MARKETING (At least 3 undergraduate semester hours) | |
| BMGT-130 | Principles of Marketing | 3 |
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| BUSINESS COMMUNICATION (At least 3 undergraduate semester hours) | |
| BMGT-175 | Business Communications | 3 |
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| GROUP III – Ethics Education | | |
| An applicant must have 3 undergraduate semester hours in the following subject area: |
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| ETHICS (At least 3 undergraduate semester hours) | |
| BMGT-203 | Business Ethics | 3 |
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| Please note: HCC does not offer all courses every semester or every year. Currently, all necessary courses are not offered at HCC. However, they are in development and are expected to be offered beginning in Spring 2011. |
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| For specific information about the Uniform CPA Exam in Maryland, please visit the State Board of Accountancy’s Website at http://www.dllr.state.md.us/license/CPA/. |
