Program Code: ABS.10172
The accounting degree is designed to provide students with the knowledge and skills for entry level
positions which require performing accounting functions. Complexity of work and level of responsibility
will vary with the level of education attained. Students may follow their choice of three focus areas.
Operational Accounting: This focus is designed to provide the skills to be an accounting assistant.
Complexity of the work will vary with the size and volume of the employee’s activities and the firm’s
procedures. Most starting jobs will involve tasks such as keeping records of day-to-day business
transactions, making entries in account ledgers, monitoring cash receipts and disbursements, processing
appropriate budgetary costing procedures, and preparing materials needed for financial reports. As
students gain experience, they may assume more accounting responsibilities which could involve
analyzing financial reports and advising management.
Financial Accounting: This focus is designed to provide a basic foundation for entry level positions and
is suggested for students who may pursue a professional accounting career with
leadership/management potential and desires a career in the public accounting sector. Students should
follow this track if they plan to transfer to a 4-year college or university in pursuit of a Certified Public
Accounting (CPA) credential. Consult with a counselor and refer to www.delta.edu/artic for transfer
Managerial Accounting: This focus is designed to provide a basic foundation for entry level positions
and is suggested for students who may pursue a professional accounting career with
General Education Core Requirements.