Enrolled Agent | Online Community College

Details

Field of Interest

Business, Entrepreneurialism and Management

Degree Type

Certificate of Completion (CCL)

Academic Plan

Enrolled Agent (CER)

Academic Plan Code

5958

Effective Term

Fall 2026

Full-time
Part-time

Full-time Sequence

Full-time status is 12 credits to 18 credits per semester.

Term 1

A sequence of suggested courses that should be taken during Term 1
Course Number	Course Name	Notes	Area	Credits
ACC111 or ACC211	Accounting Principles I or Financial Accounting	Critical course		3
ACC121	Individual Tax Preparation	Critical course Gateway course		3
CIS105	Survey of Computer Information Systems		CS	3

Term 2

A sequence of suggested courses that should be taken during Term 2
Course Number	Course Name	Requisites	Notes	Credits
ACC224	Tax Practice Administration and Business Entity Analysis	Prerequisites: A grade of C or better in ACC121		3
ACC221	Tax Accounting	Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.		3
RE	Restricted Elective		The Volunteer Income Tax Assistance (VITA) program internship is only available in the spring semester- Contact a program adviser for more information	2–3

Restricted Electives

Students should select one course from the following courses in consultation with a Department Advisor

A list of additional, alternative, or supplemental courses for this pathway map
Course Number	Course Name	Requisites	Credits
ACC105	Payroll, Sales and Property Taxes		3
ACC112	Accounting Principles II	Prerequisites: ACC111 with a grade of "C" or better, or permission of Department or Division.	3
ACC115	Computerized Accounting		3
ACC222	Payroll Accounting	Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.	3
ACC230	Uses of Accounting Information I	Prerequisites: A grade of C or better in (ACC111 or ACC211) or [(ENG101 or ENG107) and MAT151 and CRE101] or (appropriate District English, Reading, and Math placement).	3
ACC270AB	Accounting Internship	Prerequisites: Permission of Department or Division.	2
ACC270AC	Accounting Internship	Prerequisites: Permission of Department or Division.	3

Part-time Sequence

Part-time status is 11 credit hours or less.

Term 1

A sequence of suggested courses that should be taken during Term 1
Course Number	Course Name	Requisites	Notes	Area	Credits
ACC111 or ACC211	Accounting Principles I or Financial Accounting		Critical course		3
ACC121	Individual Tax Preparation		Critical course Gateway course		3

Term 2

A sequence of suggested courses that should be taken during Term 2
Course Number	Course Name	Requisites	Notes	Area	Credits
CIS105	Survey of Computer Information Systems			CS	3
ACC221	Tax Accounting	Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.			3

Term 3

A sequence of suggested courses that should be taken during Term 3
Course Number	Course Name	Requisites	Notes	Area	Credits
ACC224	Tax Practice Administration and Business Entity Analysis	Prerequisites: A grade of C or better in ACC121			3
RE	Restricted Elective		The Volunteer Income Tax Assistance (VITA) program internship is only available in the spring semester- Contact a program adviser for more information		2–3

Restricted Electives

Students should select one course from the following courses in consultation with a Department Advisor

A list of additional, alternative, or supplemental courses for this pathway map
Course Number	Course Name	Requisites	Credits
ACC105	Payroll, Sales and Property Taxes		3
ACC112	Accounting Principles II	Prerequisites: ACC111 with a grade of "C" or better, or permission of Department or Division.	3
ACC115	Computerized Accounting		3
ACC222	Payroll Accounting	Prerequisites: A grade of C or better in ACC111 or ACC211 or permission of Department or Division.	3
ACC230	Uses of Accounting Information I	Prerequisites: A grade of C or better in (ACC111 or ACC211) or [(ENG101 or ENG107) and MAT151 and CRE101] or (appropriate District English, Reading, and Math placement).	3
ACC270AB	Accounting Internship	Prerequisites: Permission of Department or Division.	2
ACC270AC	Accounting Internship	Prerequisites: Permission of Department or Division.	3

At Maricopa, we strive to provide you with accurate and current information about our degree and certificate offerings. Due to the dynamic nature of the curriculum process, course and program information is subject to change. As a result, the course list associated with this degree or certificate on this site does not represent a contract, nor does it guarantee course availability. If you are interested in pursuing this degree or certificate, we encourage you to meet with an advisor to discuss the requirements at your college for the appropriate catalog year.

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