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2021 - 2022 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.
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Total Semester Credits: 16
Total Semester Credits: 17
Total Semester Credits: 17
Winter Second Year:
- ACC 229 - Practical Intermediate Accounting Credits: 2
- ACC 230 - Payroll and Operational Business Taxes Credits: 2
- ACC 235 - Financial Management Credits: 3
- ACC 285 - Professional Accounting Careers Credits: 2
- ELE — Approved MGT Elective Credits: 3
ACC 217 and ACC 218, CST 257, ECN 222W or any ACE course may be taken in place of MGT electives - LW 220W - Lifelong Wellness Credits: 1
Any 1 credit LW course may be taken in place of LW 220W Any 2 credit LW course may be taken in place of LW 220W and LWA course - POL 103W - American Politics Credits: 3
POL 105W , POL 212W , POL 215W , POL 220W , POL 221W , POL 223W , POL 225W , POL 228W , HIS 221W , HIS 222W , or HIS 237W may be taken in place of POL 103W
Total Semester Credits: 16
Total Semester Credits: 19
Total Semester Credits: 17
Total Semester Credits: 17
Winter Second Year:
- ACC 228W - Intermediate Accounting II Credits: 4
- ACC 285 - Professional Accounting Careers Credits: 2
- LW 220W - Lifelong Wellness Credits: 1
Any 1 credit LW course may be taken in place of LW 220W Any 2 credit LW course may be taken in place of LW 220W and LWA course - MGT 251W - Business Law I Credits: 3
- MTH 119W - Intermediate Algebra Credits: 4
Any approved 3 or 4 credit Intermediate Algebra course or higher may be taken in place of MTH 119W (except MTH 153 ) - POL 103W - American Politics Credits: 3
POL 105W, POL 212W, POL 215W, POL 220W, POL 221W, POL 223W, POL 225W, POL 228W, HIS 221W, HIS 222W, or HIS 237W may be taken in place of POL 103W
Total Semester Credits: 17
Total Semester Credits: 19
Total Semester Credits: 17
Total Semester Credits: 18
Winter Second Year
- ACC 235 - Financial Management Credits: 3
- ACC 285 - Professional Accounting Careers Credits: 2
- LW 220W - Lifelong Wellness Credits: 1
Any 1 credit LW course may be taken in place of LW 220W Any 2 credit LW course may be taken in place of LW 220W and LWA course - MGT 243 - Principles of Marketing Credits: 3
- MTH 119W - Intermediate Algebra Credits: 4
Any approved 3 or 4 credit Intermediate Algebra course or higher may be taken in place of MTH 119W (except MTH 153) - POL 103W - American Politics Credits: 3
POL 105W, POL 212W, POL 215W, POL 220W, POL 221W, POL 223W, POL 225W, POL 228W, HIS 221W, HIS 222W, or HIS 237W may be taken in place of POL 103W
Total Semester Credits: 16
Notations
- A grade of “C” (2.0) or higher is required in all ACC, CST, MGT, and OAT courses in order to receive associate degree.
- All ACC and CST courses must be completed within the seven (7) year period prior to graduation in order to receive associate degree.
- 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.
- COM 112W is required for the Accounting program, however students may take COM 114W instead.
- Proficiency in keyboarding is expected in all business classes. OAT 170 is available for those students who need to build keyboarding skills.
- In choosing your Math course, consult with a student success counselor or advisor.
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