Accounting and Business, A.A.S.

The choice of accounting as a career objective is appropriate for individuals with some aptitude for mathematics and an ability to concentrate on detail and analyze numerical data.

This program gives students a basic foundation in general education, as well as the vocational competencies necessary for entry-level employment in various fields of business and government. Students must complete a heavy concentration of accounting courses and other supporting courses for a minimum of 60 credits.

Program Pathway

First Year Fall			First Year Spring
Course Number	Course Name	Credits	Course Number	Course Name	Credits
ENG 101	English Composition (ELL 101 is an approved substitution for ENG 101)	3	ENG 112	Technical Writing I	3
Gen Ed	Mathematics	3	Gen Ed	Biological/Physical Science	3
Gen Ed	Arts/Humanities	3	ACC 102	Principles of Accounting II	3
ACC 101	Principles of Accounting I	3	BUS 104	Legal Environment of Business	3
CSC 102	Introduction to Information Technology	3	MGT 103	Principles of Management	3
TOTAL		15	TOTAL		15
Second Year Fall			Second Year Spring
Course Number	Course Name	Credits	Course Number	Course Name	Credits
Gen Ed	Diversity	3	ECO 202	Microeconomic Principles	3
ECO 201	Macroeconomic Principles	3	ACC 205	Income Tax Accounting II	3
ACC 105	Income Tax Accounting I	3	ACC 202	Intermediate Accounting II	3
ACC 201	Intermediate Accounting I	3	ACC 210	Managerial Accounting	3
IST 106	Spreadsheet Software	3	MGT 203	Finance	3
TOTAL		15	TOTAL		15

General Education Requirements (21-23 Credits)

Arts/Humanities

Select one course from the approved General Education course list in the Arts/Humanities category (3 Credits)

Behavioral/Social Sciences

ECO 201 - Macroeconomic Principles (3 Credits)

Biological/Physical Science

Select one course from the approved General Education course list in the Biological/Physical Science category (3-4 Credits)

Diversity

Select one course from the approved General Education course list in the Diversity category (3 Credits)

English

*A minimum grade of “C” or better is required for ENG-101 & ELL-101

ENG 101 - English Composition (3 Credits)
(ELL 101 English Composition for English Language Learners is an approved substitution for ENG 101)
ENG 112 - Technical Writing I (3 Credits)

Mathematics

Select one course from the approved General Education course list in the Mathematics category (3-4 Credits)

Program Requirements (39 Credits)

ACC 101 - Principles of Accounting I (3 Credits)
ACC 102 - Principles of Accounting II (3 Credits)
ACC 105 - Income Tax Accounting I (3 Credits)
ACC 201 - Intermediate Accounting I (3 Credits)
ACC 202 - Intermediate Accounting II (3 Credits)
ACC 205 - Income Tax Accounting II (3 Credits)
ACC 210 - Managerial Accounting (3 Credits)
BUS 104 - Legal Environment of Business (3 Credits)
CSC 102 - Introduction to Information Technology (3 Credits)
ECO 202 - Microeconomic Principles (3 Credits)
IST 106 - Spreadsheet Software (3 Credits)
MGT 103 - Principles of Management (3 Credits)
MGT 203 - Corporate Finance (3 Credits)

Hagerstown Community College

Hagerstown Community College / HCC

Academic Catalog