2024-2025 Student Catalog 
    
    Nov 21, 2024  
2024-2025 Student Catalog

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Accounting, A.S.



Contact Information

Program Requirements

Typical Program

Degree/Certificate:   Associate in Science
HEGIS Code:            5002
SUNY Code:             10983
Major Code:             ACAS

The Career

Growth in the accounting profession is expected to continue well into the next decade. An increase in global commerce, a greater focus on financial regulation and compliance, anticipated “baby-boomer” retirements and significant growth in small and family businesses all point to a rewarding career path for prospective accountants. The associate in science (A.S.) degree program in Accounting is designed for students planning to transfer to a four-year institution to complete their baccalaureate degree in accounting and move into positions in private industry, public accounting, not-for-profit and governmental organizations. 

The SUNY Niagara Approach 

SUNY Niagara offers a 63-credit hour Accounting, A.S., degree program with the purpose of providing degree candidates with a foundation in accounting, business and general education classes enabling them to transfer into a baccalaureate program in accounting. Trends in accounting education have necessitated a program more tailored to the specific needs of the accounting student to enable proper preparation and maximization of transfer credits into accredited institutions. SUNY Niagara’s Accounting, A.S. program accomplishes this goal. 

Admission 

Students are admitted in fall, spring and summer.  The Accounting, A.S. program is offered as a full-time or part-time day program, part-time evening program or an online program. Because of the sequencing of courses, students may take more than four semesters to complete the full-time day program or eight semesters to complete the part-time evening program if they are admitted in the spring semester. 

Students who want to enroll in the associate in science degree program but lack the appropriate background in mathematics should be aware that they may have to take additional courses to acquire that background, beyond the total number of credit hours required for the degree.

Transfer Information 

As an associate in science degree, this program is specifically designed for transfer to a four-year college. Currently, transfer agreements with the following four-year programs are available: SUNY Buffalo, Niagara University and Canisius College. In addition, transfer to accounting programs at other four-year colleges is possible. 

Program Goals and Objectives

  • To prepare students for transfer into baccalaureate accounting curricula.

Program Learning Outcomes

Upon graduation from the Accounting, AS, degree program, students will be able to:

  • Demonstrate introductory knowledge of the principles of financial accounting and, in particular, the accounting cycle through the recording of financial transactions and the preparation of financial reports in accordance with generally accepted accounting principles.
  • Demonstrate introductory knowledge of managerial accounting and its place within business through the preparation of budgets, analysis of cost behavior and record keeping for manufacturing enterprises.
  • Express themselves effectively in both oral and written form by completing required written and oral presentation assignments in their coursework.
  • Analyze numerical data through the use of statistics and applied calculus.
  • Analyze economic choices by individuals and businesses (microeconomics) and demonstrate a working knowledge of the operation of the economy as a whole (macroeconomics).
  • Demonstrate computer competency in business applications such as word processing, spreadsheets, database and presentation software.

Program Requirements (ACAS)


  1.  A total of 63-credit hours with a minimum curriculum grade-point average of 2.0.  Academic Foundations courses do not count toward the degree.
  2. Business:  A minimum of 12-credit hours to include:
     
     
      
      
  3. Computer Technology:  A minimum of 3-credit hours to include:
      OR
    CIS 119 - Introduction to Computer Systems   OR
    CIS 109 - Introduction to Database   AND
    CIS 115 - Introduction to Spreadsheets   AND
    CIS 118 - Intermediate Spreadsheet Applications  
  4. Communication: Written - General Education: A minimum of 6-credit hours to include:
    ENG 101 - Writing I  
    ENG 102 - Writing II & Introduction to Literature  
  5. Communication: Oral - General Education: A minimum of 3-credit hours to include:
    BUS 229 - Business Communications   OR 
    SPE ___ - Communication   - General Education with SPE prefix
  6. Health/Physical Education:  A minimum of 2-credit hours
  7. Diversity: Equity, Inclusion & Social Justice General Education elective: A minimum of 3-credit hours to include:
    ___  ___ - Diversity: Equity, Inclusion & Social Justice (DVRS)  General Education elective 
  8. Mathematics & Quantitative Reasoning - General Education: A minimum of 7-credit hours to include:
    MAT 120 - Calculus and Analytic Geometry I  OR
      
      
  9. Natural Science & Scientific Reasoning:  A minimum of 3-credit hours to include:
    Natural Science & Scientific Reasoning   - General Education elective
  10. Social Science - General Education:  A minimum of 6-credit hours to include:
      
      
  11. World History & Global Awareness - General Education:  A minimum of 3-credit hours to be chosen from:
    HIS 111 - World Civilizations I  
      
      
  12. General Education:  A minimum of 3-credit hours to complete the General Education requirements to be chosen from:
    Humanities (HUMN)
    The Arts (ARTS)
    US History & Civic Engagement (USCV)
    World Language (WLNG)
  13. Free Electives:  A minimum of 12-credit hours to accommodate the requirements of the transfer institution:
    ___ ___  Transfer elective, selected by advisement
    ___ ___  Transfer elective, selected by advisement
    ___ ___  Transfer elective, selected by advisement
    ___ ___  Transfer elective, selected by advisement

Typical Program


Total Credit Hours: 16


Total Credit Hours: 16


Third Semester


Total Credit Hours: 15


Fourth Semester


Total Credit Hours: 16


Scholarship Opportunities


There are several scholarships available to SUNY Niagara students. Scholarship deadline dates vary each semester.  For more information, please visit the scholarship webpage at www.niagaracc.suny.edu/scholarships. The SUNY Niagara Foundation/Scholarship Office is located within the Foundation Office, A-265 or by phone (716) 614-5910.