2014-2015 Student Catalog 
    Jul 13, 2024  
2014-2015 Student Catalog [ARCHIVED CATALOG]

Business: Accounting, AAS (For students accepted in Spring 2015)

Contact Information

Program Requirements

Typical Program, Full-Time Day

Typical Program, Part-Time Evening

Degree/Certificate:    Associate in Applied Science
HEGIS Code:            5002
SUNY Code:             0630
Major Code:             BACC

The Career

The contemporary accountant is a valued associate in business, industry and non-profit organizations. Because of their vast knowledge of business, accountants analyze data and make decisions which greatly impact the American and international marketplace. Perhaps no one else in an organization sees “the big picture” like the accountant. This is the reason that accountants frequently are promoted to senior-level management.

The NCCC Approach

Recognizing the various facets of the profession, accounting students at NCCC receive a broad-based education, both theoretical and practical. Courses in the curriculum not only cover the principles of accounting but also include computers, economics, business and management which provide a solid background and enhance the student’s career potential.


Students admitted in September and January.

Accounting is offered as a full-time day program or part-time evening program. Because of the sequencing of courses, it may take longer than eight semesters to complete the part-time evening program or four semesters to complete the full-time day program if a student begins in a spring semester.

Dual Admissions

Niagara University

Articulation Agreements

Clarkson College
SUNY College/Empire State
SUNY College at Oneonta

Program Goals and Objectives

  • To provide students with the knowledge and skills necessary for careers in accounting
  • To assist students to meet 4 or 5 of the SUNY general education knowledge and skills areas

Student Learning Outcomes

  • Record business transactions using double-entry accounting, both manually and on a computer
  • Demonstrate an understanding of the difference between a service business, a merchandise business and a manufacturing business when recording business transactions
  • Compare the difference between a sole proprietorship and a corporation when recording business transactions
  • Post from journals to ledgers, both manually and on a computer
  • Prepare the component parts of an income statement, a balance sheet and a statement of cash flows
  • Complete the accounting cycle
  • Define basic accounting terms and concepts
  • Read and analyze the financial statements of a business
  • Communicate effectively both orally and in writing

Program Requirements (BACC)

  1. A total of at least 62 credit hours with a minimum curriculum grade-point average of 2.0. Academic Foundations courses do not count toward the degree.
  2. Accounting: A minimum of 15 credit hours to include:
    ACC 116 - Financial Accounting 
    ACC 117 - Managerial Accounting 
    ACC 203 - Intermediate Accounting I 
    ACC 204 - Intermediate Accounting II 
    ACC 205 - Cost Accounting 
  3. Business: A minimum of 18 credit hours to include:
    BUS 101 - Organization & Management 
    BUS 117 - Business Law I 
    BUS 229 - Business Communications 
    BUS 261 - Business Management Software 
    BUS 281 - Business Co-op/Externship/Internship  OR
    ___  ___   Business  elective through advisement
    ___  ___   Business  elective through advisement
  4. Computer Technology: A minimum of 3 credit hours to include:
  5. Health/Physical Education: A minimum of 2 credit hours.
  6. Basic Communication - Written: A minimum of 6 credit hours to include:
    ENG 101 - Writing I  *
    ENG 102 - Writing II & Introduction to Literature 
  7. Basic Communication - Oral:  A minimum of 3 credit hours to include:
    SPE 101 - Speech Communication 
  8. Mathematics: A minimum of 3 credit hours to include:
    MAT 104 - Mathematics with Business Application  or a higher level mathematics course selected through advisement**
  9. Social Science - General Education: A minimum of 9 credit hours to include:
    ECO 101 - Macroeconomics 
    ECO 102 - Microeconomics 
    ___  ___    Social Science  - General Education elective
  10. General Education Elective:  A minimum of 3 credit hours to include:
    ___  ___    Other World Civilization  - General Education OR
    ___  ___    American History  - General Education


Typical Program (Full-Time Day)

First Semester

Total Credit Hours: 16

Total Credit Hours: 15

Third Semester

Total Credit Hours: 16

Fourth Semester

Total Credit hours: 15

Typical Program (Part-Time Evening)

First Semester/Fall

Total Credit Hours: 9

Total Credit Hours: 6

Third Semester/Fall

Total Credit Hours: 6

Fourth Semester/Spring

Total Credit Hours: 9

Total Credit Hours: 9

Total Credit Hours: 9

Seventh Semester/Fall

Total Credit Hours: 7/8

Eighth Semester/Spring

Total Credit Hours: 7/8


* Dependent upon the fulfillment of Academic Foundations requirements.

** Students may substitute MAT 110, 111, 116, 120 or 125.

*** Students who are not computer literate must take either CIS 100 or each of the following modules: CIS 105, 111 and 115.

Scholarship Opportunities

All matriculated students in this curriculum are eligible for scholarships. See scholarship  area of this catalog for specific information and criteria, including the following:

NYS Federation of Home Bureau Scholarship in Memory of Agnes Kazmierczak 
Adam and Josephine Piwowarczyk Pietak Scholarship 
J. Ward Reid Jr. Memorial Scholarship