2011-12 Student Catalog 
    Nov 27, 2022  
2011-12 Student Catalog [ARCHIVED CATALOG]

Business: Accounting, AAS

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Contact Information


Associate in Applied Science





Major Code


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.

Minimum Degree Requirements (BACC)

  1. A total of at least 62 credit hours with a minimum curriculum gradepoint average of 2.0. Academic Foundations courses do not count toward the degree.
  2. Accounting: A minimum of 15 credit hours to include:
  3.  Business: A minimum of 15 credit hours to include:
  4. Computer Technology: A minimum of 6 credit hours selected through advisement from courses prefixed by CIS, CPS, OFT or ACC 206.***
  5. Health/Physical Education: A minimum of 2 credit hours.
  6. Humanities/Arts & Media: A minimum of 9 credit hours to include:
  7. Mathematics: A minimum of 3 credit hours to include:
  8. Social Sciences: A minimum of 12 credit hours to include:

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, MAT 111, MAT 115, MAT 116, MAT 120 or MAT 125.

*** Students who are not computer literate must take either CIS 100 or each of the following modules: CIS 105, CIS 111 and CIS 115. ACC 206 may be used for one of the computer electives. ACC 116 must be taken before ACC 206 can be taken.

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 

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