College Catalog Fall 2016 - Spring 2017

Accounting - AAS

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

Accounting majors are required to complete a course which allows them to master a commercial-accounting computerized software program. Students may satisfy personal professional interests by taking additional courses in accounting, computers, business management, or liberal arts and sciences.

Minimum Requirements to be Considered for Admission


  • high school graduate with 75 high school GPA or 2500 GED test score
  • Algebra Regents: 73
  • English Regents: 73

Transfer Student:

  • Transfer GPA: 2.0


SUNY Curriculum Code: 0630

SUNY General Education Requirements: Students who intend to receive AA, AS, 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.

AAS and AOS 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.

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

Academic Requirements:

Minimum Total Credit Hours= 61

Major Courses Required - 25 credit hours

Course No. Course Cr. Hrs.
ACCT 115 Financial Accounting 3
ACCT 125 Managerial Accounting 3
ACCT 210 Intermediate Accounting I 3
ACCT 220 Intermediate Accounting II  
  OR 3
ACCT 250 Federal Income Tax  
ACCT 245 Computer Applications in Accounting 3
BUSI 105 Orientation to Business 1
BUSI 110 Mathematics of Finance 3
BUSI 210 Business Law I 3
CITA 110 Introduction to Software Applications 3

General Education/Liberal Arts Courses Required - 24 credit hours

Course No. Course Cr. Hrs.
BUSI 120 Business Communications 3
ECON 100 Introductory Macroeconomics  
  OR 3
ECON 110 Introductory Microeconomics  
ENGL ___ Freshman Composition or Advanced Composition1 3
MATH ___ College Algebra or higher 2 3
MATH 115 Statistics 3
  General Education Elective with ENGL, LITR, or COMM prefix 3 3
  General Education Electives3 6

Restricted Electives4- 6 credit hours

Free Electives - 6 credit hours


1 English is by placement according to competency.

2 Mathematics is by placement according to competency.

3It 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.

Student Learning Outcomes

A graduate of the Accounting AAS program should be able to:

  • Prepare financial statements and maintain accounting records.
  • Demonstrate in-depth knowledge of the different types of accounts (assets, liabilities, equities, revenues and expense) and be able to compare proprietorship, partnership, and corporation accounting procedures.
  • Discuss the topics of financial analysis, financial forecasting, operating and financial language, working capital management, and capital budgeting.
  • Produce coherent texts within common college-level written forms; demonstrate the ability to revise and improve such texts; research a topic, develop an argument, and organize supporting details; develop proficiency in oral discourse; evaluate an oral presentation according to established criteria.
  • Demonstrate familiarity with the law and legal systems in the United States, particularly the Law of Contracts and the Law of Agency.
  • 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.
  • Understand and apply the learning objectives of statistics stated in the general education plan
  • 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 computerized accounting software.