2012-2013 Student Catalog 
    May 25, 2024  
2012-2013 Student Catalog [ARCHIVED CATALOG]

Accounting, AS

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Contact Information

Program Requirements

Degree/Certificate:    Associate in Science
HEGIS Code:            5002
SUNY Code:             1129
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 NCCC Approach 

NCCC offers a 64 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. NCCC’s Accounting, A.S., program accomplishes this goal. 


Students are admitted in September and January. The Accounting, A.S., program is offered as a full-time or part-time day program or part-time evening 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.

Student 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 64 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 15 credit hours to include:

    ___  ___  Business elective  by advisement

  3. Computer Technology:  A minimum of 3 credit hours to include:


  4. Social Sciences:  A minimum of 12 credit hours to include:

    ANT 104 People and Cultures of the World 
    ___  ___  Social Science elective  elective by advisement

  5. Communication:  A minimum of 6 credit hours to include:


  6. Mathematics:  A minimum of 7 credit hours to include:


  7. Liberal Arts:  A minimum of 13 credit hours to include:

    ___  ___  Arts elective  
    ___  ___  Liberal Arts elective  
    ___  ___  Natural Science elective with lab (NOT including CHE 230/CHE 231)

  8. Health/Physical Education:  A minimum of 2 credit hours.

  9. Free Electives:  Two transfer electives (6 credit hours) are included to accommodate the specific requirements of the transfer institution.


Scholarship Opportunities

All matriculated students in this curriculum are eligible for scholarships. See scholarship  area of this catalog or contact the NCCC Scholarship Office located in the Administration complex, Room A-114, (716) 614-6205, for specific information and criteria.

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