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

Fall First Year:

ACC 211 - Principles of Financial Accounting Credits: 4
COM 112W - Fundamentals of Oral Communication Credits: 3
CST 134 - Micro Computers in Business Using MS Office Credits: 3
CST 133W may be taken in place of CST 134
ENG 111 - College Composition I Credits: 3
OAT 151 - Business Communication I Credits: 3

Total Semester Credits: 16

Winter First Year:

ACC 212 - Principles of Managerial Accounting Credits: 4
ACC 214 - Computerized Accounting Credits: 3
ECN 221W - Principles of Macroeconomics Credits: 4
ENG 112 - College Composition II Credits: 3
OAT 152 may be taken in place of ENG 112 for the Operational track only.
PHL 203W - Business Ethics Credits: 3
PHL 213W may be taken in place of PHL 203W

Total Semester Credits: 17

Fall Second Year:

ACC 227W - Intermediate Accounting I Credits: 4
ACC 233 - Managerial Cost Accounting Credits: 3
CST 155 - Microsoft EXCEL Credits: 3
LWA 101 - Fitness for Life Credits: 1
Any approved LWA course may be taken in place of LWA-101
MGT 110 - Business Mathematics Credits: 3
MGT 153W - Introduction to Business Credits: 3

Total Semester Credits: 17

Winter Second Year:

ACC 229 - Practical Intermediate Accounting Credits: 2
ACC 230 - 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 216W , 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 or 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 can be taken in place of POL 103W

Total Semester Credits: 16

Total Credits: 66

Track Two - Financial

Fall First Year:

ACC 211 - Principles of Financial Accounting Credits: 4
COM 112W - Fundamentals of Oral Communication Credits: 3
CST 134 - Micro Computers in Business Using MS Office Credits: 3
CST 133W may be taken in place of CST 134
ENG 111 - College Composition I Credits: 3
OAT 151 - Business Communication I Credits: 3

Total Semester Credits: 16

Winter First Year:

ACC 212 - Principles of Managerial Accounting Credits: 4
ACC 214 - Computerized Accounting Credits: 3
ECN 221W - Principles of Macroeconomics Credits: 4
ENG 112 - College Composition II Credits: 3
PHL 203W - Business Ethics Credits: 3
PHL 213W may be taken in place of PHL 203W

Total Semester Credits: 17

Fall Second Year:

ACC 215W - Federal Tax Accounting Credits: 3
ACC 227W - Intermediate Accounting I Credits: 4
ACC 233 - Managerial Cost Accounting Credits: 3
CST 155 - Microsoft EXCEL Credits: 3
LWA 101 - Fitness for Life Credits: 1
Any approved LWA course may be taken in place of LWA 101
MGT 153W - Introduction to Business Credits: 3

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 or LWA — course
MGT 251W - Business Law I Credits: 3
MTH 119W - Intermediate Algebra Credits: 4
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 can be taken in place of POL 103W

Total Semester Credits: 17

Total Credits: 67

Track Three - Managerial

Fall First Year

ACC 211 - Principles of Financial Accounting Credits: 4
COM 112W - Fundamentals of Oral Communication Credits: 3
CST 134 - Micro Computers in Business Using MS Office Credits: 3
CST 133W may be taken in place of CST 134
ENG 111 - College Composition I Credits: 3
OAT 151 - Business Communication I Credits: 3

Total Semester Credits: 16

Winter First Year

ACC 212 - Principles of Managerial Accounting Credits: 4
ACC 214 - Computerized Accounting Credits: 3
ECN 221W - Principles of Macroeconomics Credits: 4
ENG 112 - College Composition II Credits: 3
PHL 203W - Business Ethics Credits: 3
PHL 213W may be taken in place of PHL 203W

Total Semester Credits: 17

Fall Second Year

ACC 227W - Intermediate Accounting I Credits: 4
ACC 233 - Managerial Cost Accounting Credits: 3
CST 147 - Electronic Media Communication Credits: 3
CST 155 - Microsoft EXCEL Credits: 3
ELE — Approved MGT electives Credits: 2
ACC 216W , CST 257 , ECN 222W or any ACE course may be taken in place of MGT electives.
LWA 101 - Fitness for Life Credits: 1
Any Approved LWA may be taken in place of LWA-101
MGT 245 - Principles of Management Credits: 3

Total Semester Credits: 19

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 or LWA — course
MGT 243 - Principles of Marketing Credits: 3
MTH 119W - Intermediate Algebra Credits: 4
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 can be taken in place of POL 103W

Total Semester Credits: 16

Total Credits 68

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 counselor or advisor.