ACCOUNTING TECHNICIAN

A.A.S. DEGREE

Description
This program prepares students for a position as an accounting clerk able to keep records of daily financial transactions; create financial statements; analyze financial data; and communicate information through both oral and written reports. The required courses develop knowledge of general accounting procedures, automated accounting systems and spreadsheet programs, as well as general knowledge of business management.

This program is NOT designed as a transfer program. Students who plan to become accountants require at least a bachelors degree and should enroll in MCC's Business Administration AS degree program.
(Housed in the Business Administration & Economics Department)


Program Learning Outcomes
1.Complete all steps of the accounting cycle.
2.Analyze data, which may include budgets or variance reports, to support managerial decisions.
3.Explain how stakeholders are impacted by various business decisions.
4.Apply quantitative reasoning skills in performing job duties which may include ratio analysis or cost-volume-profit computations.
5.Prepare basic tax forms which may include payroll taxes or income tax.
6.Perform accounting functions using business software, which may include spreadsheets or general ledgers.
7.Describe how the state of the economy affects the financial stability of a business entity.
8.Describe the obligations inherent in manager-employee relationships.
9.Utilize effective communication skills in a variety of situations.


Requirements for Program Entrance
MCC Level 2 Mathematics Placement.


Distribution Requirements

Credit Hours
FIRST SEMESTER

ENG 101 College Composition OR
ENG 200 Advanced Composition
3
MTH 104 Intermediate Algebra OR
MTH 130 Modern Business Mathematics OR higher
3-4
ACC 101 Accounting Principles I
4
BUS 104 Introduction to Business
3
OFT 121 Introduction to Keyboarding OR
OPEN ELECTIVE*
1
First Semester Total:
14-15
SECOND SEMESTER

ACC 102 Accounting Principles II
4
ACC 202 Payroll Accounting
2
BUS 220 Applied Business Applications OR
CRC 125 Microsoft Office
3-4
ECO 101 Introduction to Economics OR
ECO 111 Principles of Microeconomics
3
SPC 141 Interpersonal Speech Communication
3
Second Semester Total:
15-16
THIRD SEMESTER

ACC 201 Introduction to QuickBooks
3
ACC 210 Intermediate Accounting I
4
ECO 103 Personal Money Management OR
ECO 112 Principles of Macroeconomics
3
SUNY GENERAL EDUCATION - OTHER WORLD CIVILIZATIONS (SUNY-OWC) OR
SUNY GENERAL EDUCATION - WESTERN CIVILIZATION (SUNY-WC) ELECTIVE
3
OPEN ELECTIVE
3
Third Semester Total:
16
FOURTH SEMESTER
ENG 250 Professional Communication
3
ACC 204 Tax Procedures
3
ACC 220 Cost Accounting
3
MCC GENERAL EDUCATION - HEALTH AND WELLNESS (MCC-HW) ELECTIVE
2
BUS 275 Business Cooperative Education
4
Fourth Semester Total:
15
TOTAL CREDITS:
60-62

* OFT 121 is required but may be waived (contact the Information and Computer Technologies department for waiver procedure). In instances when a waiver is granted, students may select an alternative open elective course of at least 1 credit to satisfy the minimum 60 credits for the degree. In the case a waiver is granted and a student chooses CRC 125 over BUS 220 in semester 2, a 1-credit open elective is not necessary since the minimum of 60 credits will be met. CRC 113, CRC 115, CRC 116, and CRC 117 will not count for credits when a student takes CRC 125.

Revised: 3/18/2020