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College Catalog Fall 2011 - Spring 2012
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 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 program. The Accounting program is further strengthened by courses in English, mathematics, humanities, and the social sciences, and students may satisfy personal professional interests by taking additional courses in accounting, computers, business management, or liberal arts and sciences.  Each student is assigned a faculty advisor who will assist and guide them through their educational experience.

Career Options

The Accounting program is designed to prepare students for entry-level accounting positions and to facilitate transfer to four-year institutions.

Curriculum

SUNY Curriculum Code: 0630

SUNY General Education Requirements: Students who intend to receive A.A., A.S., or baccalaureate degrees must satisfy SUNY and campus General Education (GE) requirements to graduate. Students should be aware that GE requirements may vary by academic program. Consult with your academic advisor. For general information, see the "General Education" section of this catalog.

A.A.S. and A.O.S. degree students may not be required to fulfill General Education (GE) requirements; however, any student who may wish to transfer should complete as many GE courses as possible. Consult with your academic advisor.

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 ___

Freshman Composition or  Advanced Composition1

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 2

3

 ____ ___

General Education Elective 3 
(ENGL/LITR/COMM)

3

 ____ ___

Restricted Elective4

3

 

Total

15

Third Semester

Course No.

Course                                            

 Cr. Hrs.

 ACCT 210

Intermediate Accounting I

3

 BUSI 210

Business Law I

3

 ECON 100

Introductory Macroeconomics

 

 

 OR

3

 ECON 110

Introductory Microeconomics 

 

 ____ ___

Restricted Elective4

3

 ____ ___

Unrestricted Elective

3

 

Total                                                

15

Fourth Semester

Course No.

Course                                           

Cr. Hrs.

 ACCT 245

Computer Applications in Accounting

3

 ACCT 220

Intermediate Accounting II

 

 

or

3

 ACCT 250

Federal Income Tax

 

 ____ ___

General Education Electives3

6

 ____ ___

Unrestricted Elective

3

 

Total

15

Degree Requirement: 62 credit hours

Notes

1 English is by placement according to competency.

2 Mathematics is by placement according to competency.

3 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.

4 Restricted electives include courses with an ACCT, BUSI, or CITA prefix.

Technical Standards: In addition to academic requirements, all applicants must also be able to meet the minimum Technical Standards for the program, with or without reasonable accommodation.

 

Admissions Requirements

To be eligible for consideration, an applicant must be a high school graduate with a minimum 75% overall average or a minimum 2500 GED test score.

A 70% or higher on the Algebra Regents exam is strongly recommended.

 

Student Learning Outcomes

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 writing.
  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: 5/18/11