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 Student Success Advisor 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 Student Success Advisor and refer to www.delta.edu/artic for transfer programs.

Track One - Operational

Fall First Year:

ACC 211 - Principles of Financial Accounting Credits: 4
ACC 219 - Data Skills For Accounting Credits: 3
COM 112W - Public Speaking Credits: 3
ENG 111 - College Composition I Credits: 3
OAT 151 - Business Communication I Credits: 3

Total Semester Credits: 16

Track Two - Financial

Track Three - Managerial

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 transferability with applicable university.
is required for the Accounting program, however students may take instead.
Proficiency in keyboarding is expected in all business classes. is available for those students who need to build keyboarding skills.
In choosing your Math course, consult with a student success advisor.