Accounting (AAS)

Application Code: 
0630
Degree Received: 
Associate in Applied Science (AAS)
Academic Department Info: 
Program Coordinator: 
Thomas Stolberg
Coordinator Email: 
stolbete@alfredstate.edu
Description: 

The accounting program is one of the most established and respected programs within the business discipline. It is a computer-based program in which accounting theory and practice receive equal emphasis as applied to both financial and managerial accounting issues. It intends to support the career objectives of those looking to enter the job market upon graduation, as well as the academic needs of those looking to pursue a four-year degree. Required course work covers areas critical to success in today's business workplace:

  1. Technical accounting knowledge
  2. Communication and interpersonal skills
  3. Career-related computer literacy

A laptop computer is recommended, but not required, for students entering the accounting program.

Student Learning Outcomes: 
  • Define and provide an example of the major underlying elements and principles of accounting (per FASB) and discuss the legal and ethical choices that may arise through their application. Students must be able to present the relevant application of each in a group/team oral presentation.
  • Prepare and interpret (using basic math to employ common ratio analysis) the four general purpose financial statements (income statement,owners equity statement, balance sheet, and cash flow statement.
  • Contrast, in writing, the major differences between Financial and Managerial Accounting.
  • Define basic cost concepts, including differentiation between fixed and variable costs within the relevant range.
  • Demonstrate a knowledge of current U.S. income tax concepts, laws and regulations and computational procedures in individual taxation and be able to contrast our country's system with the systems utilized in at least two other countries.
  • Demonstrate proficiency in the use of technology by properly employing accounting information systems for purposes of payroll, accounting reports and general ledgers.
  • Info Management (computer & research skills appropriate to degree level and type)
  • Written & Oral Communication (appropriate to degree level and type)
  • Critical Thinking (problem solving, reasoning skills appropriate to degree level and type)
  • Students must demonstrate, through their oral and written work, an overriding fundamental understanding and acumen for the for-profit business environment.
Entrance Requirements & Recommendations: 

Required: Algebra
Recommended: Geometry and Algebra 2/Trigonometry

Accreditation/Certification: 

Alfred State is accredited by the Middle States Commission on Higher Education, 3624 Market St., Philadelphia, PA 19104, (215) 662-5606.

Articulation Agreements: 

The Business Department has established many formal articulation agreements with four-year institutions, though students may remain here at Alfred State to pursue a four-year BBA degree. Historically, accounting graduates have done very well after leaving Alfred State College.

Graduation Requirements: 

66 semester hours including 20 hours in major field with a 2.0 cumulative index in such courses as well as six hours of math.

Career Opportunities: 
  • Banking
  • Manufacturing
  • Retail
  • Government and other not-for-profit entities
  • Tax Agencies
  • Financial Services
Direct Entry Into Baccalaureate Degree Program: 

Alfred State accounting graduates may enter directly into either the business administration BBA, financial planning BBA, or technology management BBA degree program housed within the Business Department.

Transfer Opportunities: 

Students may transfer directly into one of our own BBA degree programs or to another college. Students are encouraged to make their intentions known to their academic adviser during their freshman year. Through the careful use of elective courses, students can realize excellent transfer credit.

The Business Department has established many formal articulation agreements with local four-year institutions, although graduates may transfer to colleges virtually anywhere. Historically, accounting graduates have done very well after leaving Alfred State, whether they enter the work force or transfer to an advanced program.

Typical Semester Layout: 

Accounting majors can expect to spend four hours in class, four hours on homework, a quick check-in with their adviser, two hours eating, and six hours in athletic, fine arts, social, or other "relaxing" activities each day.

First Semestercredits
ACCT1124Financial Accounting4
COMP1503Freshman Composition3
CISY1103Information Technology Mgmt3
MATHxxx3Math Elective3
MKTG2073Principles of Marketing3
HPED Physical Education Elective1
   17
Second Semestercredits
ACCT2224Managerial Accounting4
BUAD2033Bus Communications3
MATHxxx3Math Elective3
 xxx3Humanities Gen Ed Elective3
BUAD4203Personal Finance Planning3
 xxx3Gen Education Elective3
   19
Third Semestercredits
ACCT3423Intermediate Acctg I3
CISYxxx3Computer Elective3
BUAD3043Business Law I3
ECON1013Macroeconomics3
ACCT3433Cost Accounting I or 
ACCT3453Tax Accounting I3
   15
Fourth Semestercredits
ACCT4523Intermediate Acctg II3
BUAD3153Fundamentals of Management3
BUAD4053Business Law II3
ECON2023Microeconomics3
ACCT4663Accounting Systems & Computer Applications3
   15
Employment and Transfer Rate: 
100%
Employment and Transfer Survey Details: 
Survey Details201120122013
Receiving Degrees7107
Responding to Survey4 (57%)10 (100%)6 (86%)
Employed1 (25%)2 (20%)0 (0%)
Employed in Field1 (100%)2 (100%)--
Transferred3 (75%)8 (80%)6 (100%)
Unemployed & Seeking Employment------
Unemployed & Not Seeking Employment------
Employment and Transfer Salary Information: 

not available