Mar 28, 2024  
2019 - 2020 Catalog 
    
2019 - 2020 Catalog [ARCHIVED CATALOG]

Accounting - ABS


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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
leadership/management potential and who desire a career in the private accounting sector.  Students should follow this track if they plan to transfer to a 4-year college or university in pursuit of a Certified Management Accounting (CMA) credential.  Consult with a counselor and refer to www.delta.edu/artic for transfer programs.

Track One - Operational


Total Semester Credits: 16


Winter First Year:


Total Semester Credits: 17


Fall Second Year:


Total Semester Credits: 17


Winter Second Year:


Total Semester Credits: 16


Total Credits: 66


Track Two - Financial


Total Semester Credits: 16


Total Semester Credits: 17


Fall Second Year:


Total Semester Credits: 17


Winter Second Year:


Total Semester Credits: 17


Total Credits: 67


Track Three - Managerial


Total Semester Credits: 16


Total Semester Credits: 17


Fall Second Year


Total Semester Credits: 19


Winter Second Year


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.

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