Accounting: General

A.A.S. Degree - Career Program

Department: Business Administration

School: Business, Hospitality & Entrepreneurism

CIP Code: 52.0302
MCC Program Code: AC01
NYSED Code (BRI): 27626
NYSED Code (DCC): 27627
To apply to this Major now, apply here.

New, Transfer, or Re-admit students should contact Admissions at 585-292-2200 or

Continuing students should contact Business Administration for more information.

To apply for a Major change, click here.

50% or more of this program can be completed online.

This program is designed for the student seeking a position as an accounting technician. The curriculum provides a solid background in general accounting procedures, automated accounting systems and spreadsheet programs, and general knowledge of business law and management. Graduates will be prepared to keep records of daily financial transactions, create financial statements, and prepare other related reports.
This program is not designed as a transfer program. Students who plan to transfer to a four-year college to earn their Bachelor's degree should discuss their plans with an advisor as early as possible to identify the appropriate program.
(Housed in the Business Administration & Economics Department)

Program Learning Outcomes
1) Complete all steps of the accounting cycle.
2) Create information such as budgets or variance analyses in support of the planning and control functions.
3) Apply appropriate principles to stakeholder issues such as valuation or ownership for various business assets and equities.
4) Apply appropriate quantitative reasoning skills in performing job duties such as ratio analysis or cost-volume-profit computations.
5) Prepare basic tax forms such as payroll taxes or income tax.
6) Use computer software such as spreadsheet or general ledger as an aid in performing business and accounting functions.
7) Apply economic principles to costing and pricing decisions.
8) Describe the relationship between managers and employees and their respective obligations to each other.
9) Utilize effective communication skills in a variety of situations.

Employment Potential
For related jobs:
Occupational Resource:

Requirements for Program Entrance
Elementary Algebra with Geometry (or Math 098 or Math 130 at MCC) with a C or higher.

Distribution RequirementsCredit Hours
FIRST SEMESTER: 15 Credit Hours
ENG 101 College Composition OR
ENG 200 Advanced Composition
MTH 130 Modern Business Mathematics (recommended) OR
MTH 104 Intermediate Algebra or higher (NOT MTH 150 Survey of Mathematics)*
BUS 104 Introduction to Business 3
ACC 101 Principles of Accounting I OR
ACC 110 Fundamentals of Accounting I AND
ACC 111 Fundamentals of Accounting II
OFT 121 Introduction to Keyboarding*** 1
SECOND SEMESTER: 16-17 Credit Hours
ECO 101 Introduction to Economics OR
ECO 111 Principles of Microeconomics
SPC 140 Introduction to Speech Communication OR
SPC 141 Interpersonal Speech Communication OR
SPC 142 Public Speaking OR
SPC 143 Small Group Communication
ACC 202 Payroll Accounting2
ACC 102 Principles of Accounting II 4
BUS 220 Business Applications OR
CRC 125 Computer Applications Software**
THIRD SEMESTER: 16 Credit Hours
ECO 103 Personal Money Management3
ACC 201 Accounting Applications3
ACC 210 Intermediate Accounting I4
BUS 200 Legal Environment of Business3
FOURTH SEMESTER: 16 Credit Hours
ENG 250 Professional Communication 3
ACC 204 Tax Procedures 3
ACC 220 Cost Accounting3
ACC 230 Accounting Systems and Applications3
BUS 275 Business Cooperative Education4
* Students with strong math skills should consult with their advisor to select the appropriate math course.
** CRC 125 or the combination of CRC 113, 115, 116, 117
*** May be waived