Skip to Navigation
    Delta College
   
 
  Dec 11, 2017
 
2017-2018 
  
2017-2018

Accounting - ABS


Return to Programs by Division Return to: Programs by Division

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
programs.

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.

Track One - Operational


Total Semester Credits: 16


Total Semester Credits: 17


Fall Second Year:


Total Semester Credits: 17


Total Semester Credits: 16


Total Credits: 66


Track Two - Financial


Total Semester Credits: 16


Total Semester Credits: 17


Total Semester Credits: 17


Total Semester Credits: 17


Total Credits: 67


Track Three - Managerial


Total Semester Credits: 16


Total Semester Credits: 17


Fall Second Year


Total Semester Credits: 18


Total Semester Credits: 16


Total Credits 68


Notations


  1. A grade of “C” (2.0) or higher is required in all ACC, CST, MGT, and OAT courses in order to receive associate degree.
  2. All ACC and CST courses must be completed within the seven (7) year period prior to graduation in order to receive associate degree.
  3. All tracks prepare students for a career upon graduation from Delta College.  In addition, Delta College has established 2+2 and 3+1 agreements with many universities.  Students transferring should verify course transforability with applicable university.
  4. COM 112W  is required for the Accounting program, however students may take  COM 114W  instead.
  5. Proficiency in keyboarding is expected in all business classes. OAT 170  is available for those students who need to build keyboarding skills.
  6. In choosing your Math course, consult with a counselor or advisor.
    1. Any 1 credit LW course may be taken in place of LW 220W .
    2. Any 2 credit LW course may be taken in place of LW 220W  or LWA — course
    3. PHL 213W  may be taken in place of PHL 203W  
    4. POL 105W  , POL 212W , POL 215W , POL 220W , POL 221W , POL 223W , POL 225W , POL 228W , HIS 221W , HIS 222W , or HIS 237W  can be taken in place of POL 103W  
    5. ACC 216W , CST 257 , ECN 222W  or any ACE course may be taken in place of MGT electives.
    6. Any approved LWA course may be taken in place of LWA 101  
    7. OAT 152  may be taken in place of ENG 112  for the Operational track only.
    8. CST 133W  may be taken in place of CST 134 .

Return to Programs by Division Return to: Programs by Division