Accounting

Accounting graduates advise and assist management in controlling the financial operations of a business and in planning for its growth. They prepare accounting entries from source documents as well as post and summarize that information into meaningful financial statements. Accounting is well‐suited to persons who like their problem solving skills to be challenged and enjoy working with detail.

Accountants provide professional services as advisors to management on financial matters affecting the firm in the areas of planning, forecasting, cost control, taxes, and inventory control. They prepare federal, state, and local income and payroll tax reports. An important part of the management team, accountants today work primarily in an environment that includes using professionally prepared accounting, tax, and payroll computer programs. They also use spreadsheet programs to assemble information and prepare reports.

The Accounting curriculum at North Central State College provides the student with the basic tools in all areas of accounting and expertise in the area of assembling information to prepare meaningful reports. Accounting students at North Central take numerous courses including accounting principles, managerial accounting, intermediate accounting, principles of finance, taxation, governmental accounting, auditing, and a capstone course. Students are also exposed to the two key software programs used in the industry. Students have the opportunity to complete a cooperative work experience to gain practical work experience.

Students are also introduced to a wide variety of basic subjects which accountants need to know to function well in today's complex business world. Each Accounting student must take two writing courses, one oral communications course, and one general course.

Program graduates are well qualified for entry level accounting positions in business and industry. Some graduates choose to pursue a four‐year baccalaureate degree while others pursue the C.P.A. (Certified Public Accountant) designation. Contact the Ohio CPA Board in Columbus for details.

The Associate of Applied Business degree is awarded for the completion of this program. Long‐range plans for the department will be reviewed and updated. The Accounting program is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).

Program Learning Outcomes

Upon completion of the program, graduates will:

1. Demonstrate competency with basic financial and managerial accounting principles.
2. Use accounting software applications to record financial transactions and prepare financial statements.
3. Prepare general journal entries, including adjusting and closing entries, for both business and governmental entities covering an entire accounting cycle according to accounting standards.
4. Prepare correct financial statements from a general ledger.
5. Prepare correct taxation documents, including tax returns and payroll records.
6. Summarize a company's financial position using accounting and finance data.
7. Demonstrate competency with successfully managing a business: finance, economics, and word processing/spreadsheet applications.

Business Mission Statement

The mission of the Business Department is to support the mission of the College by providing quality programs, delivering a curriculum that is current and relevant, and affording opportunities for professional growth for faculty and staff. The faculty in the disciplines within the department maintains close contact with practitioners to ensure the curriculum meets the demands of area employers with the help of the advisory committee. Each discipline maintains contacts with adjunct faculty who are often employed within their own area of specialization. All faculty members are involved in professional development activities and are constantly looking for new and innovative ideas to incorporate into their instructional delivery.

It is the expressed goal of the division to provide student-centered learning approaches that encourage logical thinking and creative techniques for problem-solving while promoting personal initiative, responsibility, perseverance, and respect for others.