Accounting Degree Program

Contact Information

Sharon M. Hope, MS – Chairperson

Phone: (518) 438-3111, ext. 285

Email: shope@mariacollege.edu

Download: Business Student Handbook
Download: Accounting Fact Sheet

The objective of Maria College’s Accounting degree program is to integrate business and management skills with advanced accounting methods.  The accounting degree program prepares students to work in a variety of businesses, in positions such as financial record keeper or auditing/accounting clerk, or to transfer courses into a bachelor’s degree program.  The Accounting AAS Degree can be earned in the Day*, Evening and Weekend College*.  Online accounting courses are also available.

A strong foundation in business knowledge and skills prepares students for meaningful and productive careers.  An emphasis in critical thinking, human resources and technology helps students to develop the requirements for employment in today’s business environment.  Online courses are an integral part of the business program, offering students a broad range of business competencies in written communication, time management and planning, as well as computer technology.

*Note: Programs offered only if enrollment warrants.

Division

  1. Day Division

    First Semester

    Code Course Name Credit Hours
    Total Credits 18
    Bus 236 Financial Accounting 3

    3 credit hours (Fall) 

    An introduction to the theory and practice of accounting. Topics include the accounting cycle, interpretation of financial statements and accounting for assest, liabilities, equity, revenue, and expenses. The course format will include lecture, discussions, problem solving, and computer applications in introductory accounting. 

    Formerly Bus 202, Principles of Accounting I

    Bus 219 Business Organization and Management 3

    3 credit hours (Fall) 

    An examination of the central elements of a business organization and the managerial functions of planning, organizing, staffing, directing and controlling. Major emphasis will be given to decision making and its opportunities in the capitalistic system. Also included will be study of the application of psychology to the problems of organization
    and management.

    Eng 111 Composition I 3

    3 credit hours

    A study of the principles of effective written communication with an emphasis on the practical writing needed for academic and professional work. The course concentrates on the development of writing in terms of focus, content, organization, style and mechanics. Students will engage in writing and rewriting using instructor and student feedback. Summaries, short papers, quizzes and APA-style research papers are required.

    Psy 100 General Psychology 3

    3 credit hours

    An introduction to psychology as a science: a study of cognitive, biological and social processes in understanding the dynamics of human behavior.

    Mat Elective 3


    CSC 100 Introduction to Computers 3

    3 credit hours

    This his course is an introduction to the varied world of computers.  It is designed to familiarize the student with background information on computers, as well as a range of hands-on experiences. This course prepares the student for using computers in an academic environment as well as in functioning as part of an increasingly technological society. Topics include, but are not limited to, using the Internet as an information and research tool, using e-mail as a communication tool, the use of word processing to produce quality documents, a survey of application packages, such as spreadsheets, databases and presentation software, computer components, including hardware and software, an introduction to operating systems, especially Windows file management, Blackboard software and other topics as time allows.

    Second Semester

    Code Course Name Credit Hours
    Total Credits 18
    Bus 201 Business Communications 3

    3 credit hours (Spring)

    Training and practice in written business communication. The importance of an appropriate style and approach will be stressed, and the fundamentals of grammar, sentence structure and spelling are reviewed.

    Bus 237 Managerial Accounting 3

    3 credit hours (Spring) 

    An introduction to assisting businesses in the managerial decision making process using financial accounts. Partnership and corporation accounting, introduction of cost accounting, budgeting, managerial concepts, statement analysis and cash flow statements will be covered. 

    Prerequisite: Bus 236 Formerly Bus 203, Principles of Accounting II

    Bus 240 Introduction to Human Resource Management 3

    3 credit hours (Spring) 

    An analysis of the basic functions of the human resource department. Topics will include policies and practices governing recruitment, selection, training and placement of human resources in a modern business organization, construction and utilization of job descriptions, and specifications and evaluation techniques. An overview of major governmental legislation regulating employment practices will also be covered.

    CSC 201 Electronic Spreadsheets 3

    3 credit hours

    Classroom instruction, and extensive hands-on practice in electronic
    spreadsheets using Microsoft EXCEL. Topics will include basic file
    handling, work sheet setup, printing, graphics, macros and worksheet
    automation.  A few short projects will be assigned.

    Mat Elective 3


    ReS/Phi Elective 3

    Third Semester

    Code Course Name Credit Hours
    Total Credits 15
    Bus 204 Business Law I 3

    3 credit hours (Fall) 

    Basic legal principles underlying business relations and their practical
    applications will be covered, including sources of law, federal and state court functions and jurisdiction, contracts and negotiable
    instruments.

    Bus 226 Intermediate Accounting I 3

    3 credit hours (Fall) 

    Advanced study of the theoretical foundations of accounting as applied to current assets, fixed tangible and intangible assets, long-term investments and working capital. Provides critical analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis is on current theory and practice. 

    Prerequisite: Bus 237

    Bus 228 Cost Accounting 3

    3 credit hours (Fall) 

    An introduction to cost systems and their role in business today. Topics include accounting for material and labor, analysis and apportionment of overhead, analysis of cost variations, cost concepts and managerial analysis, budgeting, as well as job, estimated and standard costs. 

    Prerequisite: Bus 237

    Eco 100 Macroeconomics 3

    3 credit hours (Fall)

    A study of aggregate economics: the income expenditure/employment relationship; use of the public budget as a stabilizing or growth-promoting device; analysis of money supply, including banking mechanics, with emphasis on the price-level problem; and some treatment of international trade, particularly gains from trade and the international balance of payments.

    ReS Elective 3

    Fourth Semester

    Code Course Name Credit Hours
    Total Credits 15
    Bus 205 Business Law II 3

    3 credit hours (Spring) 

    Basic legal principles underlying business relations and their practical applications will be covered, including the history and sources of law, federal and state court functions and jurisdictions, contracts, negotiable instruments and the legal environment. 

    Prerequisite: Bus 204

    Bus 227 Intermediate Accounting II 3

    3 credit hours (Spring)

    Advanced study of the theoretical foundations of accounting with an emphasis on current and long-term liabilities, equity accounts, cash funds, flow reporting and financial statement analysis. 

    Prerequisite: Bus 226

    Eco 101 Microeconomics 3

    3 credit hours (Spring)

    A study of the behavior of individuals and firms through analysis of the market system and price theory; conditions of supply and demand; the market and factors; equilibrium of firm; behavior of firm under pure and restrictive competition; government intervention in private business operation; and the challenge to the U.S. market system from present and emerging world markets.

    Bus 250 Governmental Accounting 3

    3 credit hours (Fall-Spring) 

    Financial and managerial accounting for governmental and other not-for-profit entities. Topics include general and special funds accounting, financial reporting, selected non-for-profit entities and governmental budgeting. 

    Prerequisite: Bus 237

    Eng Elective 3
  2. Evening Division

    First Semester

    Code Course Name Credit Hours
    Total Credits 9
    Bus 219 Business Organization and Management 3

    3 credit hours (Fall) 

    An examination of the central elements of a business organization and the managerial functions of planning, organizing, staffing, directing and controlling. Major emphasis will be given to decision making and its opportunities in the capitalistic system. Also included will be study of the application of psychology to the problems of organization
    and management.

    Bus 236 Financial Accounting 3

    3 credit hours (Fall) 

    An introduction to the theory and practice of accounting. Topics include the accounting cycle, interpretation of financial statements and accounting for assest, liabilities, equity, revenue, and expenses. The course format will include lecture, discussions, problem solving, and computer applications in introductory accounting. 

    Formerly Bus 202, Principles of Accounting I

    CSC 100 Introduction to Computers 3

    3 credit hours

    This his course is an introduction to the varied world of computers.  It is designed to familiarize the student with background information on computers, as well as a range of hands-on experiences. This course prepares the student for using computers in an academic environment as well as in functioning as part of an increasingly technological society. Topics include, but are not limited to, using the Internet as an information and research tool, using e-mail as a communication tool, the use of word processing to produce quality documents, a survey of application packages, such as spreadsheets, databases and presentation software, computer components, including hardware and software, an introduction to operating systems, especially Windows file management, Blackboard software and other topics as time allows.

    Second Semester

    Code Course Name Credit Hours
    Total Credits 9
    Bus 201 Business Communications 3

    3 credit hours (Spring)

    Training and practice in written business communication. The importance of an appropriate style and approach will be stressed, and the fundamentals of grammar, sentence structure and spelling are reviewed.

    Bus 237 Managerial Accounting 3

    3 credit hours (Spring) 

    An introduction to assisting businesses in the managerial decision making process using financial accounts. Partnership and corporation accounting, introduction of cost accounting, budgeting, managerial concepts, statement analysis and cash flow statements will be covered. 

    Prerequisite: Bus 236 Formerly Bus 203, Principles of Accounting II

    CSC 201 Electronic Spreadsheets 3

    3 credit hours

    Classroom instruction, and extensive hands-on practice in electronic
    spreadsheets using Microsoft EXCEL. Topics will include basic file
    handling, work sheet setup, printing, graphics, macros and worksheet
    automation.  A few short projects will be assigned.

    Third Semester

    Code Course Name Credit Hours
    Total Credits 9
    Bus 204 Business Law I 3

    3 credit hours (Fall) 

    Basic legal principles underlying business relations and their practical
    applications will be covered, including sources of law, federal and state court functions and jurisdiction, contracts and negotiable
    instruments.

    Eco 100 Macroeconomics 3

    3 credit hours (Fall)

    A study of aggregate economics: the income expenditure/employment relationship; use of the public budget as a stabilizing or growth-promoting device; analysis of money supply, including banking mechanics, with emphasis on the price-level problem; and some treatment of international trade, particularly gains from trade and the international balance of payments.

    Mat Elective 3


    Fourth Semester

    Code Course Name Credit Hours
    Total Credits 9
    Bus 205 Business Law II 3

    3 credit hours (Spring) 

    Basic legal principles underlying business relations and their practical applications will be covered, including the history and sources of law, federal and state court functions and jurisdictions, contracts, negotiable instruments and the legal environment. 

    Prerequisite: Bus 204

    Bus 240 Introduction to Human Resource Management 3

    3 credit hours (Spring) 

    An analysis of the basic functions of the human resource department. Topics will include policies and practices governing recruitment, selection, training and placement of human resources in a modern business organization, construction and utilization of job descriptions, and specifications and evaluation techniques. An overview of major governmental legislation regulating employment practices will also be covered.

    ReS Elective 3

    Summer I

    Code Course Name Credit Hours
    Total Credits 6
    Eng 111 Composition I 3

    3 credit hours

    A study of the principles of effective written communication with an emphasis on the practical writing needed for academic and professional work. The course concentrates on the development of writing in terms of focus, content, organization, style and mechanics. Students will engage in writing and rewriting using instructor and student feedback. Summaries, short papers, quizzes and APA-style research papers are required.

    Psy 100 General Psychology 3

    3 credit hours

    An introduction to psychology as a science: a study of cognitive, biological and social processes in understanding the dynamics of human behavior.

    Summer II

    Code Course Name Credit Hours
    Total Credits 9
    Eco 101 Microeconomics 3

    3 credit hours (Spring)

    A study of the behavior of individuals and firms through analysis of the market system and price theory; conditions of supply and demand; the market and factors; equilibrium of firm; behavior of firm under pure and restrictive competition; government intervention in private business operation; and the challenge to the U.S. market system from present and emerging world markets.

    Eng Elective 3
    ReS/Phi Elective 3

    Fifth Semester

    Code Course Name Credit Hours
    Total Credits 9
    Bus 228 Cost Accounting 3

    3 credit hours (Fall) 

    An introduction to cost systems and their role in business today. Topics include accounting for material and labor, analysis and apportionment of overhead, analysis of cost variations, cost concepts and managerial analysis, budgeting, as well as job, estimated and standard costs. 

    Prerequisite: Bus 237

    Bus 226 Intermediate Accounting I 3

    3 credit hours (Fall) 

    Advanced study of the theoretical foundations of accounting as applied to current assets, fixed tangible and intangible assets, long-term investments and working capital. Provides critical analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis is on current theory and practice. 

    Prerequisite: Bus 237

    Mat Elective 3


    Sixth Semester

    Code Course Name Credit Hours
    Total Credits 6
    Bus 227 Intermediate Accounting II 3

    3 credit hours (Spring)

    Advanced study of the theoretical foundations of accounting with an emphasis on current and long-term liabilities, equity accounts, cash funds, flow reporting and financial statement analysis. 

    Prerequisite: Bus 226

    Bus 250 Governmental Accounting 3

    3 credit hours (Fall-Spring) 

    Financial and managerial accounting for governmental and other not-for-profit entities. Topics include general and special funds accounting, financial reporting, selected non-for-profit entities and governmental budgeting. 

    Prerequisite: Bus 237
  3. Weekend College: First Year

    First Term

    Code Course Name Credit Hours
    Total Credits 12
    Bus 219 Business Organization and Management 3

    3 credit hours (Fall) 

    An examination of the central elements of a business organization and the managerial functions of planning, organizing, staffing, directing and controlling. Major emphasis will be given to decision making and its opportunities in the capitalistic system. Also included will be study of the application of psychology to the problems of organization
    and management.

    Bus 236 Financial Accounting 3

    3 credit hours (Fall) 

    An introduction to the theory and practice of accounting. Topics include the accounting cycle, interpretation of financial statements and accounting for assest, liabilities, equity, revenue, and expenses. The course format will include lecture, discussions, problem solving, and computer applications in introductory accounting. 

    Formerly Bus 202, Principles of Accounting I

    CSC 100 Introduction to Computers 3

    3 credit hours

    This his course is an introduction to the varied world of computers.  It is designed to familiarize the student with background information on computers, as well as a range of hands-on experiences. This course prepares the student for using computers in an academic environment as well as in functioning as part of an increasingly technological society. Topics include, but are not limited to, using the Internet as an information and research tool, using e-mail as a communication tool, the use of word processing to produce quality documents, a survey of application packages, such as spreadsheets, databases and presentation software, computer components, including hardware and software, an introduction to operating systems, especially Windows file management, Blackboard software and other topics as time allows.

    Eng 111 Composition I 3

    3 credit hours

    A study of the principles of effective written communication with an emphasis on the practical writing needed for academic and professional work. The course concentrates on the development of writing in terms of focus, content, organization, style and mechanics. Students will engage in writing and rewriting using instructor and student feedback. Summaries, short papers, quizzes and APA-style research papers are required.

    Second Term

    Code Course Name Credit Hours
    Total Credits 12
    Bus 201 Business Communications 3

    3 credit hours (Spring)

    Training and practice in written business communication. The importance of an appropriate style and approach will be stressed, and the fundamentals of grammar, sentence structure and spelling are reviewed.

    Bus 237 Managerial Accounting 3

    3 credit hours (Spring) 

    An introduction to assisting businesses in the managerial decision making process using financial accounts. Partnership and corporation accounting, introduction of cost accounting, budgeting, managerial concepts, statement analysis and cash flow statements will be covered. 

    Prerequisite: Bus 236 Formerly Bus 203, Principles of Accounting II

    CSC 201 Electronic Spreadsheets 3

    3 credit hours

    Classroom instruction, and extensive hands-on practice in electronic
    spreadsheets using Microsoft EXCEL. Topics will include basic file
    handling, work sheet setup, printing, graphics, macros and worksheet
    automation.  A few short projects will be assigned.

    Bus 240 Introduction to Human Resource Management 3

    3 credit hours (Spring) 

    An analysis of the basic functions of the human resource department. Topics will include policies and practices governing recruitment, selection, training and placement of human resources in a modern business organization, construction and utilization of job descriptions, and specifications and evaluation techniques. An overview of major governmental legislation regulating employment practices will also be covered.

    Third Term

    Code Course Name Credit Hours
    Total Credits 9
    Psy 100 General Psychology 3

    3 credit hours

    An introduction to psychology as a science: a study of cognitive, biological and social processes in understanding the dynamics of human behavior.

    Mat Elective 3


    ReS/Phi Elective 3
  4. Weekend College: Second Year

    Fourth Term

    Code Course Name Credit Hours
    Total Credits 12
    Bus 204 Business Law I 3

    3 credit hours (Fall) 

    Basic legal principles underlying business relations and their practical
    applications will be covered, including sources of law, federal and state court functions and jurisdiction, contracts and negotiable
    instruments.

    Bus 226 Intermediate Accounting I 3

    3 credit hours (Fall) 

    Advanced study of the theoretical foundations of accounting as applied to current assets, fixed tangible and intangible assets, long-term investments and working capital. Provides critical analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Emphasis is on current theory and practice. 

    Prerequisite: Bus 237

    Bus 228 Cost Accounting 3

    3 credit hours (Fall) 

    An introduction to cost systems and their role in business today. Topics include accounting for material and labor, analysis and apportionment of overhead, analysis of cost variations, cost concepts and managerial analysis, budgeting, as well as job, estimated and standard costs. 

    Prerequisite: Bus 237

    Eco 100 Macroeconomics 3

    3 credit hours (Fall)

    A study of aggregate economics: the income expenditure/employment relationship; use of the public budget as a stabilizing or growth-promoting device; analysis of money supply, including banking mechanics, with emphasis on the price-level problem; and some treatment of international trade, particularly gains from trade and the international balance of payments.

    Fifth Term

    Code Course Name Credit Hours
    Total Credits 9
    Bus 205 Business Law II 3

    3 credit hours (Spring) 

    Basic legal principles underlying business relations and their practical applications will be covered, including the history and sources of law, federal and state court functions and jurisdictions, contracts, negotiable instruments and the legal environment. 

    Prerequisite: Bus 204

    Bus 227 Intermediate Accounting II 3

    3 credit hours (Spring)

    Advanced study of the theoretical foundations of accounting with an emphasis on current and long-term liabilities, equity accounts, cash funds, flow reporting and financial statement analysis. 

    Prerequisite: Bus 226

    Bus 250 Governmental Accounting 3

    3 credit hours (Fall-Spring) 

    Financial and managerial accounting for governmental and other not-for-profit entities. Topics include general and special funds accounting, financial reporting, selected non-for-profit entities and governmental budgeting. 

    Prerequisite: Bus 237

    Sixth Term

    Code Course Name Credit Hours
    Total Credits 12
    Eco 101 Microeconomics 3

    3 credit hours (Spring)

    A study of the behavior of individuals and firms through analysis of the market system and price theory; conditions of supply and demand; the market and factors; equilibrium of firm; behavior of firm under pure and restrictive competition; government intervention in private business operation; and the challenge to the U.S. market system from present and emerging world markets.

    Eng Elective 3
    Mat Elective 3


    ReS Elective 3