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Accounting - Associate In Business Studies

Careers in accounting can be exciting, rewarding, lucrative and practical. When choosing accounting as a major course of study, students typically follow one of two broad paths: Professional accounting or occupational accounting.

About the Program

Delta College is a great place to begin your accounting career. For transfer students, most universities will accept two years of Delta credit; and some universities will even accept three years from Delta College. In addition, Delta’s small class sizes and personal attention will provide an excellent opportunity to learn the foundations of accounting theory and practice.

Careers and Job Outlook

Occupational accounting careers are often available to students with degrees from two-year colleges and little, or no, credentialing. Candidates should expect wages to plateau around $40,000. Individuals in this field will develop skills valuable to their employer; however advancement is usually limited without a higher degree.

Occupational accounting functions include:

  • Financial Statement preparation
  • Receivables, Payables, Collections
  • Bookkeeping
  • Payroll Accounting
  • Budgeting
  • Financial Accounting
  • Special Projects

Professional accounting careers will require at least a bachelor’s degree from a four-year university and some type of professional credential. Candidates can expect starting salaries to begin at $50,000 and grow with experience. Individuals successfully following this career track often acquire desirable and highly marketable skill sets, which qualify them for advancement across organizations.

Professional accounting career options include:

What are students saying?

"The accounting program has helped to shape me in many ways. From my fellow students, to the content taught in the courses, to the amazing teachers, this program has given me all of the tools to be successful in my career."
– Jordan Conway

"Every path has to start somewhere. I am happy to say that mine started at Delta College. As a future CPA I was happy to see that the accounting courses at Delta were focused on the real-world rather than recycled textbook material."
– Adam Wallaker

"My tax class prepared me to move on to the next level at Northwood. The instructor always took the time to answer all my questions, even after the semester was over."
– Kelly Brown

Find Out More

Have questions or want more information? Contact:

Gregory Hubner
Accounting Instructor

Accounting - Associate In Business Studies

Program Code: ABS.10172

As a graduate of Delta’s Accounting associate degree program, you will have the skills to be an accounting assistant. Complexity of the work will vary with the size and volume of the employee’s activities and the firm’s procedures. Most starting jobs will involve tasks such as keeping records of day-to-day business transactions, making entries in account ledgers, monitoring cash receipts and disbursements, processing appropriate budgetary costing procedures, and preparing materials needed for financial reports. As you gain experience, you may assume more accounting responsibilities which could involve analyzing financial reports and advising management.

General Education Courses

CourseCreditsCourse TitleCompleted
COM 112W3Fundamentals of Oral Communication OR ______________
COM 114W(3)Interpersonal Communication ______________
ECN 221W4Principles of Macroeconomics ______________
LW ---1Any 1 Credit LW Course (As of fall 2007) AND ______________
LWA ---1Any 1 Credit LWA Course ______________
OR ______________
LW ---(2)Any 2 Credit LW Course (As of fall 2007) ______________
OAT 1513Business Communication I AND ______________
OAT 1523Business Communication II ______________
OR ______________
OAT 151(3)Business Communication I AND ______________
ENG 111(3)College Composition I AND ______________
ENG 112(3)College Composition II ______________
OR ______________
OAT 151(3)Business Communication I AND ______________
ENG 111(3)College Composition I AND ______________
ENG 113(3)Technical Communication ______________
PHL 203W3Business Ethics OR ______________
PHL 213W(3)Introduction to Ethics ______________
POL ---3/4Any Approved Government Requirement ______________
HIS 111W(4)A Survey of Early Western Civilization OR ______________
HIS 112W(4)A Survey of Later Western Civilization ______________

Core Courses

CourseCreditsCourse TitleCompleted
5General Electives ______________
ACC 2114Principles of Accounting I ______________
ACC 2124Principles of Accounting II ______________
ACC 2144Microcomputer Accounting Applications ______________
ACC 227W4Intermediate Accounting I ______________
ACC 215W3Federal Tax Accounting AND ______________
ACC 228W4Intermediate Accounting II ______________
OR ______________
ACC 229W(4)Practical Intermediate Accounting AND ______________
ACC 230(3)Operational Business Taxes ______________
ACC 2333Cost Accounting ______________
ACC 2852Professional Accounting Careers ______________
CST 133W4Computer Concepts & Competencies ______________
MGT 153W3Introduction to Business ______________
MGT 251W3Business Law I ______________

Suggested Electives

CourseCreditsCourse TitleCompleted
ACC 216W2Volunteer Income Tax Assistance (VITA) ______________
ACC 2353Financial Management ______________
CJ 110W3Introduction to Criminal Justice ______________
CST 1284PC Hardware Concepts and Troubleshooting ______________
CST 1553Microsoft EXCEL ______________
CST 2353Systems Analysis and Design ______________
CST 2573Database MS Access ______________
CST 2673Introduction to Computer Forensics ______________
ECN 222W4Principles of Microeconomics ______________

64/72Total Credits


1 - The above program is primarily intended to prepare you for a career upon graduation from Delta College. If you plan to transfer to a four-year college or university other than Northwood University, you should use a Business Administration program guide and consult a counselor. Be sure to check with your transfer school for transferability of courses.
2 - Students are highly encouraged to take ACC 212 and ACC 214 at the same time.
3 - Proficiency in keyboarding is expected in many classes. OAT 170 is available for those students who need to build keyboarding skills. Proficiency exams are available for OAT 170.
4 - COM 112 is required for the 2-year program. Students enrolled in the Northwood 3 + 1 program may take COM 112 or COM 114.
5 - HIS 111 or HIS 112 is required for Northwood 3 + 1 students only.
6 - A grade of "C" (2.0) or higher is required in ACC 211, ACC 212, ACC 214, ACC 215W, ACC 227W, ACC 228W, ACC 229W, ACC 230, ACC 233, CST 133W, OAT 151, OAT 152 (or ENG equivalents).
7 - ACC 285 is a Key course and must be completed within 5 years of completing certificate or degree. Failure to complete within the stated time frame will require you to repeat this course. See graduation requirements page in catalog.
8 - OAT 151 must be completed for the degree. ENG 111 and ENG 112; or ENG 111 and ENG 113 may be substituted for OAT 152.
9 - ACC 229W and ACC 230 are strongly recommended for students in the 2-year degree program. If you are planning to transfer, you should take ACC 215W and ACC 228W. Northwood 3+1 students should follow the 3+1 guide.

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