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Business Administration: Accounting

Business Administration: Accounting
Overview
Program of Study
Program Outcomes
Overview

Day/Evening Program

The mission of the Department of Business and Technology at Nashua Community College is to provide a variety of degrees and professional certificates that respond to the needs of local and regional employers, while maintaining academic integrity.  Degrees, certificates, and courses are designed to provide students with the opportunity to learn skills, theories, and practices that prepare students to be successful in business endeavors.  Additionally, degrees, certificates, and courses are designed to fulfill the academic requirements to allow students to transfer into a variety of bachelor’s degree programs.

The Associate of Science in Accounting offers a mix of both applied and theoretical courses. Specifically, the Accounting concentration program is designed to provide students with the accounting knowledge and skills required to confidently pursue a career in the accounting field.

Students enrolled in this program will participate in a comprehensive learning experience through the challenges of increasingly complex levels of accounting study. In addition, students will have the opportunity to further enhance and master their accounting skills by selecting an accounting elective or by gaining real world experience through participation in an accounting internship program. To ensure that students are exposed to, and are familiar with, automated accounting software used in business, Accounting Information Systems is the capstone course for this degree program. Upon graduation, students will be well prepared for successful employment in this dynamic profession.

For the student planning to continue their education beyond the associate degree, the Accounting program is also designed to provide transferability to a college or university that offers a bachelor’s degree in Accounting, Accounting/Finance or Business Administration with a concentration in Accounting.

Program of Study

Total Credits:
62

Course Sequencing

First Year – Fall Semester

Item #
Title
Credits
ACCT101N
Financial Accounting I
4
BUS101N
Introduction to Business
3
BCPT208N
Spreadsheets: EXCEL
3
ENGL101N
College Composition
4

First Year – Spring Semester

Item #
Title
Credits
ACCT102N
Financial Accounting II
4
BUS110N
Principles of Management
3
English/Communications Elective +
3

English/Communications Elective

Total Credits: 3

General Education

View the comprehensive General Education Electives  from the Elective Requirements main page.

General Education Requirements


Quantitative Literacy Elective +
4

Quantitative Literacy Elective

Total Credits: 4

General Education

View the comprehensive  General Education Electives  from the Elective Requirements main page.

General Education Requirements

MATH106N, MATH110N or MATH115N is recommended.

MATH106N or MATH115N is recommended for Certificates in Accounting and Spreadsheets

MATH103N recommended for Associate in Arts Degree in Communications 

Includes CSCN, ELET MATH or BCPT courses for Associate in Science Degree in Computer Networking. 

ECON201N/202N will satisfy the Quantitative Literacy elective for Associate in Arts Degree in English.

MATH106N or ECON202N is recommended for Associate in Arts Degree in Humanities.

MATH106N recommended for Associate in Science Degree in Nursing.

MATH106N, MATH110N, or MATH115N are recommended. HUMA230N, or HUMA109N recommended for Associate in Science Degree in Paralegal Studies. 


Second Year – Fall Semester

Item #
Title
Credits
ECON201N
Microeconomics
3
ACCT201N
Intermediate Accounting I
4
BUS240N
Business Law
3
Humanities/Fine Arts/World Language Elective +
3

Humanities/Fine Arts/World Language Elective

Total Credits: 3

General Education

View the comprehensive General Education Electives  from the Elective Requirements main page.

General Education Requirements

Students are advised to meet with their advisor to make appropriate elective selections based on their career goals and to facilitate the broadest range of transferability.


Business Elective +
3

Business Elective

Total Credits: 3

Consult with Advisor


Second Year – Spring Semester

Item #
Title
Credits
ACCT202N
Intermediate Accounting II
4
ACCT206N
Cost Accounting
4
ACCT214N
Accounting Information Systems: Accounting Program Capstone Course
3
ACCT290N or Open Elective +
3

ACCT290N or Open Elective

Total Credits: 3

Consult with Advisor


ACCT290N
Accounting Internship
3
Natural or Physical Science Elective (w lab) +
4

Natural or Physical Science Elective (w lab)

Total Credits: 4

General Education

View the comprehensive General Education Electives  from the Elective Requirements main page.

General Education Requirements

Science elective must be 4 credits

Recommended Lab Science courses are Calculus-Based Calculus-Based Physics I and Physics II for Associate in Science Degree in Mathematics 


Total Credits:
62

Program Outcomes

Upon the completion of the degree in Business Administration with a concentration in Accounting, graduates will be able to:

  1. Describe the conceptual framework of accounting.
  2. Identify and differentiate between alternative forms of business organizations, including how to journalize and report business transactions unique to each.
  3. Demonstrate an understanding of accounting terminology, theory, and practice through the applications of Generally Accepted Accounting Principles and other authoritative technical bulletins, practice aids, and announcements.
  4. Prepare, understand, analyze, and communicate all Financial Statements including disclosure notes, optional operating summaries and management discussion items required for complete, accurate, and timely reporting to both external and internal users.
  5. Identify and account for specific regulations that differentiate FASB Financial Statement Reporting from IRS Tax Reporting.
  6. Differentiate between Financial Accounting and Managerial Accounting.
  7. Create, analyze, monitor, and control both static and dynamic budgets.
  8. Explain the uses of Cost Accounting, its relationship to Financial Accounting, the concept of Standard Costs including variance analysis, and the types of cost systems used by business.
  9. Apply fundamental accounting principles in a computerized environment using automated accounting software.
  10. Demonstrate effective writing and communication skills through research of current accounting topics, and incorporate basic math skills to interpret and analyze both quantitative and qualitative data found in Financial Statements and other reporting summaries.
  11. Demonstrate the ability to reason soundly and think critically as evidenced through successful completion of increasingly complex levels of accounting study and all other degree requirements.

In addition, the graduate will be able to demonstrate competency in the general education outcomes.

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Program Retention, Graduation & Transfer Rates (PDF)
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Garry Kirk
Program Coordinator

603.578.8900 Ext. 1642
[email protected]

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505 Amherst St,
Nashua, NH 03063
P. 603 578-8900
E. [email protected]

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