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 Accounting program curriculum is designed to foster technical knowledge and skills at the introductory, intermediate, and managerial levels of accounting. Students gain a broad understanding of 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 learn to master accounting computer software. The program is strengthened by courses in English, mathematics, humanities, and social science as well.

Students may satisfy personal professional interests by taking additional courses in 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.

Curriculum

SUNY Curriculum Code: 0630

First Semester

Second Semester

Third Semester

Fourth Semester

Degree Requirement: 62 credit hours

Notes

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

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

Admissions Requirements

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

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, and graphics.