Apr 24, 2024  
2023-2024 Catalog 
  
2023-2024 Catalog

Accounting, AAS


Award: Associate of Applied Science

Degree Code: ACCR

Number of Credits: 60

Program Description

This program is designed to prepare students for initial employment and career advancement in the field of accounting in small, medium, and large-sized businesses. Candidates will be trained to process and record routine data and transactions, as well as prepare accounting statements and analyze various types of accounting data.

Transfer Information

Cecil College has the following transfer agreements:  https://www.cecil.edu/student-resources/advising-transfer/transfer-agreements.  Additionally, transfer information is available at the ARTSYS website (The Articulation System of Maryland). Contact your advisor for detailed information.

Career Opportunities


Tax planning and compliance, auditing, cost accounting, banking and lending, and financial consulting.

Required Courses


General Education Requirement Electives - Select 7 Credits


Please see Academic Advisor for elective selection.

  • SCI - Science Elective with Lab (S/SL) -Credits: 4
     
  • PSY - Psychology Elective (SS) - Credits: 3 or
  • SOC - Sociology Elective (SS) - Credits: 3

Program Requirement Electives - Select 10 Credits


Please see Academic Advisor for elective selection.

  • ACC - Accounting Elective - Credits: 3
  • ELECT - Elective - Credits: 1
     
  • ACC - Accounting Electives - Credits: 6 or
  • BUS - Business Electives - Credits: 6

Recommended Sequence


The following is a recommended sequence of courses for completing this program as a full-time student. Developmental and prerequisite course requirements, credit load, and/or course availability may affect a student’s individual progress. Students should consult their degree audit at MyCecil or an academic advisor for individual degree planning.

Fall I (15 Credits)


Spring I (16 Credits)


Fall II (16 Credits)


Spring II (13 Credits)


Program Learning Outcomes


Upon successful completion of this program, students will meet the General Education Student Learning Outcomes and be able to:

  • Identify and perform the major steps in the accounting cycle including recording transactions, adjusting entries, and preparing financial statements.
  • Explain, prepare, and analyze the income statement, statements of equity, balance sheet, and cash flow statement.
  • Explain Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) and use the FASB Accounting Standards Codification system.
  • Apply the major principles and assumptions of financial reporting and US generally accepted accounting principles (GAAP).
  • Use financial analysis to assess the profitability of a business.
  • Identify the costs in managerial accounting and their usage in cost-volume-profit (CVP) analysis and the manufacturing process.