Frederick Community College

What you'll study

The first class (Accounting Fundamentals, ONL223) introduces core accounting concepts and covers double-entry bookkeeping, financial transaction analysis, accounts receivable and payable, payroll procedures, sales taxes, and common banking activities; the full accounting cycle is addressed from writing checks through preparing income statements and period close procedures. The second class (Accounting Fundamentals II, ONL224) builds on that foundation with corporate-focused topics such as special journals, uncollectible accounts receivable, plant assets and depreciation, notes and interest, accrued revenue and expenses, dividends, retained earnings, and corporate financial reporting.

Entry requirements

These courses are fully online and can be completed on a PC, Mac, or Chromebook. Required software/hardware and access include: Windows 8 or later or macOS 12 or later; a modern browser (Google Chrome or Mozilla Firefox preferred; Microsoft Edge and Safari compatible); Adobe Acrobat Reader; a personal email account, a calculator, and a printer. All software must be installed and operational before the course begins. Instructional materials are included in enrollment.

Career prospects

The classes teach practical bookkeeping and accounting tasks valued across virtually every industry. Graduates can apply skills in roles such as bookkeeper, accounting clerk, or finance support positions in small businesses, corporate departments, nonprofits, healthcare organizations, and government agencies. Completing both courses provides a foundation for progressing to higher-level accounting and auditing roles with additional study and experience.

Scholarships & funding angle (general)

Continuing Education and Workforce Development tuition typically runs most classes at $129 each (including tuition and fees), with a $15 one-time-per-year non-refundable registration fee and residency-based surcharges for Maryland or non-Maryland students. FCC offers financial assistance options for eligible CEWD students, including CEWD scholarships, workforce development funding, program-specific aid, and payment plans; students are directed to explore Financial Assistance Options and submit a Financial Assistance Request Form.