CIP Code: 52.0302
MCC Program Code: AC01
NYSED Code (BRI): 27626
NYSED Code (DCC): 27627
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)
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.
Elementary Algebra with Geometry (or Math 098 or Math 130 at MCC) with a C or higher.
|Distribution Requirements||Credit 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 Accounting||2|
|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 Management||3|
|NATURAL SCIENCE ELECTIVE||3|
|ACC 201 Accounting Applications||3|
|ACC 210 Intermediate Accounting I||4|
|BUS 200 Legal Environment of Business||3|
|FOURTH SEMESTER: 16 Credit Hours|
|ENG 250 Professional Communication||3|
|ACC 204 Tax Procedures||3|
|ACC 220 Cost Accounting||3|
|ACC 230 Accounting Systems and Applications||3|
|BUS 275 Business Cooperative Education||4|