cert-accounting-undergrad

CertificateRequirements

The certificate in accounting is designed for individuals who wish to change to a career with an accounting focus who have already obtained a bachelor’s degree in a field other than accounting. The accounting certificate provides the accounting coursework necessary to sit for the CPA exam in Maryland. The program also meets the requirements for beginning accounting and auditing positions with the Federal government (four years of college including 24 semester hours in accounting or an equivalent combination of education and experience).

Requirements

What you'll learn.

Browse the course descriptions of all courses that the Merrick School of Business offers, or view the course catalog.

6 credits are required. 

COurse Title Credits Note
ACCT  201 Introduction to Financial Accounting 3  
ACCT 202 Introduction to Managerial Accounting 3 Prerequisite: ACCT 201 or equivalent with a minimum of a C.

 

24 credits are required. 

Course TITLE Credits Note
ACCT 301 Intermediate Accounting I 3 Prerequisite: ACCT 202 or equivalent with a minimum of a C.
ACCT 302 Intermediate Accounting II 3 Prerequisite: ACCT 301 or equivalent with a minimum of a C.
ACCT 306 Cost Accounting 3 Prerequisite: ACCT 202 or equivalent with a minimum of a C.
ACCT 310 Intermediate Accounting III 3 Prerequisite: ACCT 302 or equivalent with a minimum of a C. This is a capstone course.
ACCT 401 Auditing 3 Prerequisite: ACCT 30 or equivalent with a minimum of a C or permission of instructor.
ACCT 403 Advanced Financial Reporting 3 Prerequisite: ACCT 302 or equivalent with a minimum of a C. 
ACCT 405 Income Taxation 3 Prerequisite: ACCT 202
IDIS 302 Ethical Issues in Business and Society 3  

 

  • To take the Uniform CPA Examination in Maryland, applicants must satisfactorily complete 120 semester hours and 30 semester hours in Group 1, of which 27 semester credit hours must be in accounting and related subjects, and 3 semester credit hours must be in ethics, including the attainment of a baccalaureate or higher degree as specified in the Maryland Public Accountancy Act.  
  • Group I requires 27 credits in accounting with at least 9 credits in financial accounting, 3 credits in cost accounting, 3 credits in income tax, 3 credits in auditing, and 3 credits in ethics. Although the program exceeds the Group I requirements for accounting to sit for the CPA exam, the extra upper level accounting course will enhance the student’s chances of passing exam. 
  • Link to CPA website.