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College Catalog Fall 2004 - Spring 2006
Accounting

The Field

Accounting is the language of government, business, industry, education, philanthropy, and people. Decision makers need access to the right financial information. Accounting provides the quantitative information necessary for appropriate decisions by management in all types of activities.

Opportunities for accounting employment are varied and include positions with private industry and businesses, public accounting services, and governmental agencies. Recent SUNY Delhi graduates have obtained positions in general, payroll, and tax accounting.

The Instructional Program

The curriculum is designed to foster technical knowledge and skills at the introductory, intermediate, and managerial levels of accounting. Students gain a broad understanding and appreciation for other elements of management such as computer processing, finance, economics, communications, and business law. Accounting majors are required to complete a practice set manually and are exposed to accounting computer software. The program is strengthened by courses in English, mathematics, humanities, and social science as well.

Students may meet personal professional interests by electing additional courses in the areas of accounting, business management, and liberal arts and sciences. The accounting curriculum is designed to prepare students for entry-level accounting positions and to facilitate transfer to four-year institutions.

Business: Accounting

A.A.S. Degree

SUNY Curriculum Code: 0630

First Semester

Course No.

Course

Cr. Hrs.

ACCT 110

Accounting I

3

BUSI 110

Mathematics of Finance

3

CITA110

Microcomputer Applications I

3

ENGL ___

English

3

MATH 115

Statistics

4

 

Total

16

Second Semester

Course No.

Course

Cr. Hrs.

ACCT 140

Accounting II Majors

4

BUSI 120

Business Communications

3

ECON ___

Introductory Macroeconomics

 

 

or

 

 

Introductory Microeconomics

3

ENGL ___

English Elective

3

____ ___

Technical Elective 1

3

 

Total

16

Third Semester

Course No.

Course

Cr. Hrs.

ACCT ___

Accounting Elective 2

3

BUSI 210

Business Law I

3

____ ___

Technical Elective

3

MATH ___

College Algebra or higher

3

____ ___

Unrestricted Elective 3

3

 

Total

15

Fourth Semester

Course No.

Course

Cr. Hrs.

ACCT 260

Managerial Analysis and Control

3

____ ___

Technical Elective

3

____ ___

Social Science/ Humanities Elective

3

____ ___

Unrestricted Elective

3

____ ___

Liberal Arts/Sciences Elective

3

 

Total

15

Degree Requirement: 62 credit hours

Admission Requirements: Students must meet the College requirement for mathematics , English, and reading competency.

Notes:

1 Technical courses include those with an ACCT, BUSI, or CITA prefix.

2 Students must take a minimum of one accounting elective; others may be taken as technical electives. Fall offerings: ACCT 210 Intermediate Accounting I and ACCT 270 Governmental/Non-profit Accounting.

3 It is recommended that students who plan to transfer take social science, humanities, or other liberal arts and science courses to fill unrestricted electives.

Program Objectives

A graduate of the Accounting A.A.S. program should be able to:

  1. Prepare financial statements and maintain accounting records.
  2. Demonstrate in-depth knowledge of the different types of accounts (assets, liabilities, equities, revenues, and expenses) and be able to compare proprietorship, partnership, and corporation accounting procedures.
  3. Discuss the topics of financial analysis, financial forecasting, operating and financial language, working capital management, and capital budgeting.
  4. Be familiar with current American business practices, including production marketing, finance, and human resource management.
  5. Express him/herself effectively through written and oral business communications.
  6. Demonstrate familiarity with the law and legal systems in the United States, particularly the Law of Contracts and the Law of Agency.
  7. Demonstrate understanding of the impact of individual economic decisions and the major arguments and considerations that influence government as it attempts to intervene in the market system.
  8. Discuss corporate power, labor unions, poverty and wealth, government taxation, and public policy.
  9. Understand and apply the fundamental concepts of statistics.
  10. Display a fundamental understanding of computers and computer information systems and be familiar with common computer applications such as word processing, spreadsheets, database management, and graphics.

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Last Updated: 8/3/08