2021-2022 Student Catalog 
    Jun 17, 2024  
2021-2022 Student Catalog [ARCHIVED CATALOG]

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Accounting, A.A.S.

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:             0856
Major Code:             ACCG

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 fall, spring and summer.

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

Program 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 (ACCG)

  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 18-credit hours to include:
    ACC 116 - Financial Accounting 
    ACC 117 - Managerial Accounting 
    ACC 203 - Intermediate Accounting I 
    ACC 204 - Intermediate Accounting II 
    ACC 206 - Computerized Accounting  
    ACC 213 - Income Tax Procedures  
  3. Business: A minimum of 12-credit hours to include:
    BUS 101 - Organization & Management 
    BUS 117 - Business Law I 
    ___  ___ - ACC, BUS or CIS elective by advisement
    BUS 281 - Business Co-op/Externship/Internship  OR
    ___  ___    ACC, BUS or CIS elective through advisement
  4. Free Elective:  A minimum of 3-credit hours to include:
    ___  ___  Free elective selected through advisement
  5. Computer Technology:*** A minimum of 3-credit hours to include:
    CIS 119 - Introduction to Computer Systems  OR
    CIS 109 - Introduction to Database   AND
    CIS 118 - Intermediate Spreadsheet Applications  
  6. Health/Physical Education: A minimum of 2-credit hours
  7. General Education & Liberal Arts: A minimum of 24-credit hours to include:
    ENG 101 - Writing I  *
    ENG 102 - Writing II & Introduction to Literature  
    BUS 229 - Business Communications  
    MAT 105 - Mathematics for Consumers * OR higher math by advisement**
    ECO 101 - Macroeconomics  
    ECO 102 - Microeconomics  
    ___  ___ - Liberal Arts elective  
    ___  ___ - Liberal Arts elective  

Typical Program (Full-Time Day)

Total Credit Hours: 15

Second Semester

Total Credit Hours: 16

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: 8

Eighth Semester/Spring

Total Credit Hours: 6


* Dependent upon the fulfillment of Academic Foundations requirements.
** Students may substitute MAT 110, 111, 116, 120 or 125.
*** A minimum of 3 credit hours selected through advisement from courses prefixed by CIS.

Scholarship Opportunities

There are several scholarships available to NCCC students. Scholarship deadline dates vary each semester.  For more information, please visit the scholarship webpage at www.niagaracc.suny.edu/scholarships. The NCCC Scholarship Office is located within the Financial Aid Complex, A-114 or by phone (716) 614-6205.