College Catalog Fall 2009 - Spring 2010
Business: Accounting - AAS

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 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 course which allows them to master a commercial accounting computerized software package. The program is further strengthened by courses in English, mathematics, humanities, and the social sciences.

Students may satisfy personal professional interests by taking additional courses in accounting, computers, 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

Course No.

Course                                            

Cr. Hrs.

 ACCT 115

Financial Accounting

3

 BUSI 105

Orientation to Business

1

 BUSI 110

Mathematics of Finance

3

 CITA 110

Introduction to Software Applications 

 3 

 ENGL 100

Freshman Composition

3

 MATH 115

Statistics

4

 

Total

17

Second Semester

Course No.

Course                                             

Cr. Hrs.

 ACCT 125

Managerial Accounting

3

 BUSI 120

Business Communications

3

 MATH ___

College Algebra or higher

3

 ____ ___

General Education Elective 
(ENGL/LITR/COMM)

3

 ____ ___

Technical Elective1

3

 

Total

15

Third Semester

Course No.

Course                                            

 Cr. Hrs.

 ACCT 210

Intermediate Accounting I

3

 BUSI 210

Business Law I

3

 ____ ___

Technical Elective1

3

 ECON ___

Economics Elective

3

 ____ ___

Unrestricted Elective2

3

 

Total                                                

15

Fourth Semester

Course No.

Course                                           

Cr. Hrs.

 ACCT 245

Computerized Accounting
Applications

3

 ACCT 250

Federal Income Tax

 

 

or

3

 ACCT 270

Governmental and Nonprofit
Accounting

 

 ____ ___

General Education Electives

6

 ____ ___

Unrestricted Elective2

3

 

Total

15

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 courses that fulfill State University and SUNY Delhi General Education (GE) requirements. For more information, see the "General Education" section of this catalog or consult with an academic advisor.

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. Demonstrate in-depth knowledge of the different types of accounts: assets, liabilities, equities, revenues, and expenses.
  2. Prepare financial statements and maintain accounting records. Discuss the topics of financial analysis, financial forecasting, operating and financial language, working capital management, job and process costing, and operations budgeting.
  3. Display a fundamental understanding of computers and computer information systems and be familiar with common computer applications such as word processing, spreadsheets, and a commercial accounting software package.
  4. Communicate effectively both orally and in written formats.
  5. Demonstrate familiarity with the law and legal systems in the United States, particularly the Law of Contracts and the Law of Agency.
  6. 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.
  7. Discuss corporate power, labor unions, poverty and wealth, government taxation, and public policy.
  8. Understand and apply the fundamental concepts of statistics.

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Last Updated: 1/4/09