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May 24, 2026
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2026 - 2027 Catalog
Accounting - ABS
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 Return to: Programs A-Z
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 two 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.
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Total Semester Credits: 15
Total Semester Credits: 16
Total Semester Credits: 16
Total Semester Credits: 15
Total Semester Credits: 15
Total Semester Credits: 16
Total Semester Credits: 16
Total Semester Credits: 15
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.
- 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 advisor.
Program Outcomes
- Present accounting information appropriately.
- Apply financial decision-making tools.
- Interpret accounting report content.
- Analyze data from current technologies.
Program Details
Area of Interest: Business & Administration Degree Type: ABS CIP: 52.0302 Career Field: Business Program Common Name: Accounting Semester To Implement: Fall 2026 Catalog Year To Implement: 2026-2027 Type Of Action: Change Action Detail: Removing Managerial Track, changing ENG to OAT courses, adjusting credits, specifying electives
Proposer: Toni Clegg Reason: Removing track three because students are not electing to follow this pathway for completion Most students in our program need to follow the financial track for transfer to a four-year program. Most four-year programs want a fnancial focus versus a mangerial.
Financial Implications Equipment:
Financial Implications Other: Transfer Info: Send to all Michigan 4-year colleges and universities. Accreditation: FALSE
Advisory Board Input: TRUE
Course Assessment: FALSE Course Review: FALSE Program Assessment: TRUE Program Review: TRUE Other Action: FALSE Please Illustrate: Perkins Funding: FALSE |
Return to: Programs A-Z
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