First Semester

• ACCT 115 - Financial Accounting Credit Hours: 3
• BUSI 105 - Orientation to Business Credit Hours: 1
• BUSI 110 - Math of Finance Credit Hours: 3
• CITA 110 - Introduction to Software Applications Credit Hours: 3
• ENGL 100 - Freshman Composition  or ENGL 200 - Advanced Composition  Credit Hours: 3
• MATH 115 - Statistics Credit Hours: 3

Second Semester

• General Education  Elective(s) from GE1 Credit Hours: 3 (MATH 128 - College Algebra  or Higher Level)
• ACCT 125 - Managerial Accounting Credit Hours: 3
• Restricted Elective(s) Credit Hours: 3 ¹
• BUSI 120 - Business Communications Credit Hours: 3
• COMM/ENGL/LITR XXX - Communication, English, or Literature Elective(s) Credit Hours: 3

Third Semester

• ECON 100 - Introductory Macroeconomics  or ECON 110 - Introductory Microeconomics  Credit Hours: 3
• ACCT 210 - Intermediate Accounting I Credit Hours: 3
• Restricted Elective(s) Credit Hours: 3 ¹
• BUSI 210 - Business Law I Credit Hours: 3
• Unrestricted Elective(s) Credit Hours: 3

Fourth Semester

• ACCT 220 - Intermediate Accounting II  or ACCT 250 - Federal Income Tax  Credit Hours: 3
• ACCT 245 - Computerized Accounting Credit Hours: 3
• Unrestricted Elective(s) Credit Hours: 3
• General Education  Elective(s) Credit Hours: 6

Minimum Total Credit Hours = 61

Notes:

¹ Restricted electives may be any 100- or 200-level courses with the prefix of ACCT, BUSI, or CITA.

Program Learning Outcomes

A graduate of the Accounting AAS program should be able to:

• Prepare financial statements and maintain accounting records; discuss the topics of financial analysis, financial forecasting, operating and financial language, working capital management, job and process costing, and operations budgeting.
• Prepare an income statement in proper format.
• Prepare a classified balance sheet in proper format.
• Prepare a cash flow statement in proper format.
• Apply the use of financial analysis and forecasting in evaluating and predicting a company’s performance.
• Apply principles of working capital management to the different accounts considered working capital.
• Demonstrate knowledge in preparing reports for job order and process costing methods.
• Produce different kinds of budgets associated with operations.
• Demonstrate in-depth knowledge of the different types of accounts: assets, liabilities, equities, revenues, and expense. Much of this in infused throughout the courses in everything that is done. Specific areas that can be assessed are included.
• Prepare entries to record transactions relating to the corporation.
• Prepare entries to record transactions relating to long term liabilities.
• Communicate effectively, both orally and in writing, by producing coherent texts within common college-level written forms; demonstrating the ability to revise and improve such texts; researching a topic, developing an argument, and organizing supporting details; developing proficiency in oral discourse; and evaluating an oral presentation according to established criteria.
• Demonstrate familiarity with the law and legal systems in the United States, particularly the law of contracts and the law of agency.
• Demonstrate understanding of the impact of individual economic decisions and the major arguments and considerations that influence government as it attempts to intervene in the market system.
• Understand and apply the learning objectives of statistics stated in the general education plan.
• Display a fundamental understanding of computers and computer information systems, and be familiar with common computer applications such as word processing, spreadsheets, database management, computerized accounting software, presentation software.
• Discuss corporate power, labor unions, poverty and wealth, government taxation, and public policy.

SUNY General Education Requirement

Students who intend to receive AA, AS, or baccalaureate degrees must satisfy SUNY and campus General Education (GE) requirements to graduate. Students should be aware that GE requirements may vary by academic program. Consult with your academic advisor for program-specific information; for general information: General Education  

AAS and AOS degree students may not be required to fulfill General Education (GE) requirements; however, any student who may wish to transfer should complete as many GE courses as possible. Consult with your academic advisor.

Technical Standards for Business & Computer Information Systems Programs

The technical standards listed below are intended to inform students of the skills, abilities, and behavioral expectations required in this program. These technical standards reflect performance abilities and characteristics that are necessary to successfully complete the requirements of this program at SUNY Delhi. These standards are not conditions of admission to the program, but persons interested in applying for admission to the program should review this list to develop a better understanding of the skills, abilities, and behavioral expectations necessary to successfully complete the program. The College complies with the requirements and spirit of Section 504 of the Rehabilitation Act and the Americans with Disabilities Act of 1990; therefore, the College will endeavor to make reasonable accommodations for participants with disabilities who are otherwise qualified.

General Technical Standards

• Attend and participate in all classroom courses.
• Perform all course objectives in classroom or laboratory environments.
• Communicate effectively and professionally when interacting with peer, faculty, other college personnel, guests, and potential employers.
• Maintain the safety and well-being of fellow students in all environments on campus, during internships, and at other college-sponsored activities.
• Acquire information from written documents and computer information systems (including literature searches and data retrieval); identify information presented in images from paper, videos, transparencies, slides, graphic images, and digital and analog representations.*

Business Program Technical Standards

In addition to the general technical standards listed above, students in business programs must, with or without reasonable accommodations, meet the specific technical standards below to successfully complete their degree.

• Cognitive Skills
  • Process and retain all information provided in course materials.
  • Replicate procedures and complete in proper sequence.
• Sensory Observation Skills
  • Judge distance and spatial relationships of objects.
  • Process, categorize, and retain information conveyed by color.
  • Observe and replicate teacher-demonstrated procedures.
• Motor Skills (Possess sufficient mobility and dexterity to utilize information technology.)
  • Execute computer commands.
  • Operate necessary tools and equipment.
  • Operate computer devices.
• Communication Skills (Communicate effectively and professionally to gather and convey information.)
  • Obtain necessary information from oral and written sources.
  • Express information coherently.
  • Document work accurately.
• Professional Skills
  • Develop effective and appropriate relationships with clients, colleagues, coworkers, and others.
  • Exhibit integrity and honesty.
  • Work independently with minimal supervision.
  • Work cooperatively with partners and groups.
  • Persist in difficult tasks.
  • Maintain positive attitude and work ethic.