$30,000 - $38,000*
These estimated earnings are for employees who have completed their associate degree in Accounting. Career advancement is available if you transfer your credits toward a bachelor’s degree in Accounting or similar profession. As experience and education increase, you can expect to earn significantly more during your career.
For more information on regional jobs and pay for accounting graduates, go to NC State’s Career Coach page.
*Earnings figure is based on EMSI employment information for north central Ohio.
$14,824 - $12,690 = $2,134 in net cost*
The calculation above includes the following:
- The estimated current cost of tuition, fees and books to complete this two-year associate degree at NC State is $14,824.
- Minus the average amount of financial aid ($6,345 x 2 years) students received. NOTE: Your financial aid could be higher or lower than this average.
- Leaving just $2,134 to be funded by other sources — which may include additional scholarships, grants and loans. Many students opt for payment plans to avoid debt. Employed students should inquire with their employers about the possibility of reimbursement for educational expenses.
Three out of four NC State graduates have $0 college debt. We will work with you to explore every source of financial aid available.
*These figures were calculated using data available when this information was published.
Estimated cost of two years of instruction and attendance at a four-year public institution in Ohio.
Estimated cost of two years of instruction and attendance at a four-year private institution in Ohio.
*This estimate is an average of the cost including room and board for residential students.
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:
- Demonstrate competency with basic financial and managerial accounting principles.
- Use accounting software applications to record financial transactions and prepare financial statements.
- Prepare general journal entries, including adjusting and closing entries, for both business and governmental entities covering an entire accounting cycle according to accounting standards.
- Prepare correct financial statements from a general ledger.
- Prepare correct taxation documents, including tax returns and payroll records.
- Summarize a company's financial position using accounting and finance data.
- 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.
Your associate degree in Accounting will equip you with the building blocks for a successful career in the field. Successful graduates have gone on to become school treasurers, county auditors, tax professionals, and Certified Public Accountants (CPAs).
Where You Could Go
NC State has over 40 agreements with four-year colleges and universities, to provide a smooth transition for students who want to pursue a bachelor’s degree. Through university partnerships, some four-year courses are also offered on the NC State campus or online. NC State has a unique 3+1 agreement with Franklin University allowing Business Management, Marketing, and Accounting graduates to complete their bachelor’s degree at the Kehoe Center.
Business Division Mission Statement
The mission of the Business Department is to support the mission of the College by providing quality programs, delivering curriculum that is current and relevant and affording opportunities for professional growth for faculty and staff. The faculty in the disciplines within the department maintain 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.
This program is Accredited by the Accreditation Council for Business Schools and Programs.
Graduates take the Major Field Test covering accounting, management, marketing and economics. The test is administered by Education Testing Services (ETS), the same company that oversees SAT testing. NC State graduates have scored in the top 15% of community college students taking this exam nationwide.
ENGL 0040 - Integrated Reading and Writing
This is a course designed to build thinking skills through reading and writing. It emphasizes that reading assists writing and writing assists reading in repetitive ways. Reading and writing are similar in that both are acts of composing. This is done through planning, drafting, aligning, revising, and monitoring. Close reading teaches students the focus and depth of analysis required by college-level reading. Attentive and close reading of sources as well as critical editing provide a focus on the language of the text. The course helps students to gain access to information and to use this information variously to lead articulate lives and to identify, think through, refine, and solve problems. Classroom instruction integrates writing and reading activities with an emphasis on essays, reading strategies, research, critical thinking, analysis, and metacognition.
FYEX 0070 - College and Career Success
The goal of FYEX 0070 is to increase the student's ability to stay on course in college by examining soft skills necessary for success in life and assisting the student in obtaining the personal success strategies and practical skills necessary to reach his/her educational and life objectives. Topics in the course include personal responsibility, self-motivation, self-management, interdependence, self-awareness, emotional intelligence, college expectations, time utilization, test-taking, communication skills, study techniques, listening skills, library use, and use of College resources. This course is required for all first-time college students.
MATH 0065 - Algebra for Applied Geometry & Trigonometry
This course is designed to enhance students' algebraic methods and procedures that will be used in Applied Geometry and Trigonometry. The topics will include demonstrations in using the calculator, scientific notation, order of operations, polynomials, inequalities, exponents, radicals, solving equations, graphing, factoring, and rational expressions.
MATH 0075 - Foundations of Mathematical Reasoning
Foundations of Mathematical Reasoning is a quantitative literacy course designed to provide students with the skills and conceptual understanding to succeed in a college-level statistics course. Foundations of Mathematical Reasoning is organized around big mathematical and statistical ideas. The course will help students develop conceptual understanding and acquire multiple strategies for solving problems. The course will prepare students for success in future courses and will help them develop skills for the workplace and as productive citizens.
MATH 0084 - Introductory and Intermediate Algebra
The course consists of a brief review of arithmetic concepts, signed numbers, fractions and decimals. It also includes linear equations and inequalities, polynomials, factoring, rational expressions and equations, coordinate graphing, systems of linear equations, simplification of radicals, functions (including linear, quadratic, exponential and logarithmic), exponents and complex numbers.
STAT 0086 - Algebra for Probability & Statistics
This course is designed to teach students the algebraic methods and procedures that will be needed in a probability and statistics course. The topics will include demonstrations in using the calculator, scientific notation, order of operations, converting decimals to percents, inequalities, and exponents, radicals, solving equations, graphing lines using slope and y-intercept, solving equations using the quadratic formula, sequences and variation.
ACCT 1010 - Financial Accounting
This is an introductory course of study in financial accounting and financial reporting for business entities. (TAG# OBU010)
BUSM 1010 - Introduction to Business and Entrepreneurship
In this course the student is exposed to a broad view of the business enterprise. Special emphasis is placed upon the role and importance of entrepreneurship and small-business management. The student will gain insight into the necessity and mutual interdependence of such key business functions as management, human resources, operations and quality, marketing, accounting, and finance. Additionally, the topics of globalization and economics are introduced. Throughout this course, the student will gain extensive experience in problem solving by means of applying basic business math skills to typical business scenarios.
CISS 1210 - Microsoft Word
This course is an introductory course in word processing using Microsoft Word for Windows. Through a series of hands-on exercises, the student will create, edit, format, and print documents. Topics include: creating, saving, retrieving, formatting, editing, printing, inserting graphic elements, merging, maintaining file organization, and using the help system.
CISS 1220 - Microsoft Excel
This course is an introductory course in spreadsheets using Microsoft Excel for Windows. Through a series of hands-on exercises, the student will create, edit, format, and print worksheets. Topics include: creating, saving, retrieving, formatting, editing, printing, creating formulas, using functions, naming cells and ranges, creating tables, creating charts, defining range names, validating data, sorting and filtering data, maintaining file organization, and using templates.
ENGL 1010 - English Composition I
This is a basic course in expository writing and critical reading. Students read a variety of nonfiction works and write summaries, analysis, essays, and a researched argument in response to their reading. Students learn to read actively and accurately and to organize, develop, and revise coherent papers appropriate for a college-educated audience. (OTM for First Writing Course TME001)
STAT 1010 - Probability and Statistics
This course provides the student with an overview of probability and statistics. Probability terminology, concepts and rules are emphasized in solving probability problems. Descriptive statistics, including measures of central tendency and dispersion, charts, tables and diagrams are used to summarize data. The student is introduced to the binomial, Poisson, hyper-geometric, normal and t-distributions. Confidence intervals, hypothesis testing, correlation, and linear regression are used to make conclusions concerning population parameters from sample data. This course meets the requirements for OTM Introductory Statistics TMM010.
ACCT 1030 - Managerial Accounting
This course provides information for assisting the management of a business entity in making decisions and for evaluating the effectiveness of those decisions by developing a student's understanding of managerial accounting principles. (TAG# OBU011)
ACCT 1052 - Computerized Accounting
A comprehensive approach to teaching accounting concepts in a software environment utilizing data files designed to simulate real-world businesses so that students gain "hands-on" experience with performing accounting activities, producing financial statements, and analyzing company performance.
ACCT 1070 - Payroll Accounting
This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.
BUSM 1110 - Business Law & Ethics
This course is a study in the legal and ethical environment in which businesses operate. (TAG # OBU004)
COMM 1010 - Speech
This course involves instruction and experience in giving a presentation. Students are taught the principles of speech content and delivery so that they can effectively participate in a variety of practical speaking situations. Presentations will include the informative speech, persuasive speech, visual aid/demonstration speech, impromptu speech, and group presentation. (OTM for Oral Communication TMCOM and TAG# OCM013)
ENGL 1030 - English Composition II
This is a course in argument and research writing. Students read issue-based works and write summaries, responses, and an argument and research paper. Students learn to organize research projects, find and evaluate sources, incorporate ideas and quotations from sources, document their sources in MLA and APA style, analyze and use argumentative strategies and persuasive appeals, and prepare and revise effective, coherent papers. (OTM for Second Writing Course TME002)
BUSM 1170 - Business Communications
This course introduces foundational business communication principles and practices. Students will learn to analyze different communication situations; to plan and design oral and written communications; to communicate effectively using appropriate formats, styles, and technologies; and to apply critical thinking and problem-solving skills in order to achieve desired communication objectives. (TAG# OBU005)
ACCT 2012 - Taxation I
Income tax concepts will be stressed in the course, such as income, exclusions, deductions, adjusted gross income, capital gains and losses, exemptions, tax credits, and determination of income from business, trade, or profession. Attention is given to the reasoning behind major tax regulations and their effects upon the business firm and the impact of tax regulations upon managerial decision-making.
ACCT 2030 - Intermediate Accounting I
An analysis of current accounting treatments of financial statement items. Emphasis is given to an evaluation of the theory underlying modern accounting practices, as well as to the comprehensive study of the accounting techniques involved.
ACCT 2050 - Governmental Accounting
The topics in this course include the principles and operation of fund accounting including financial reporting and budgetary control for state and local governments.
CISS 1280 - Microsoft Excel Advanced
This second level course covers expert Excel features, including formatting with advanced techniques, working with templates and workbooks, working with lists, using analysis tools, managing and auditing worksheets, collaborating with workgroups, and using advanced format functions.
ACCT 2016 - Taxation II
This course is a continuation of Taxation I. Special emphasis is placed on taxation of corporate entities, partnerships, and sub-chapter S corporations. Other specific topics will include state and local income taxes and wealth planning.
ACCT 2031 - Intermediate Accounting II
An analysis of current accounting treatments of financial statement items. Emphasis is given to an evaluation of the theory underlying modern accounting practices, as well as to the comprehensive study of the accounting techniques involved.
ACCT 2060 - Principles of Finance
An introduction to the basics of finance with an emphasis on the structure of financial statements, taxes, cash flows, ratio analysis, time-value-of-money, annuities, bond valuation, stock valuation, and capital budgeting.
ECON 1510 - Microeconomics
This course of study focuses upon how the condition of scarcity affects the decisions of individuals, households, and business firms in their roles as producers and consumers. In particular, the price mechanism is addressed at length and explained by the conceptual and graphical representations of supply and demand. Applications of such concepts as elasticity of demand, as well as marginal cost and revenue calculations are used by the student to determine optimum pricing, profit, and revenue strategies for the firm. The advantages and disadvantages of relative economies of scale in both the long-run and short-run are explored. The market conditions of monopoly, oligopoly as well as perfect competition are analyzed with the goal of giving the student an understanding and appreciation of their socio-economic implications. (TAG# OSS004)
ECON 2510 - Macroeconomics
This course will prepare the student to understand, critique, and predict how the various schools of macro-economic thought would diagnose and attempt to solve questions of national economic interest. Extensive investigation of the underlying principles of Keynesian, Neo-Keynesian, Monetarist, supply-side and Austrian perspectives is accomplished using both an analytical as well as a socio-economic/historical approach. Understanding these perspectives will enable the student to both understand and successfully participate in rational discussion regarding such issues as fiscal policy, monetary policy, trade policy, taxation, taxation theory and economic growth. (TAG# OSS005)
ACCT 1090 - Certified Bookkeeper Prep
This review course is designed to prepare students to sit for the Certified Bookkeeper exam administered by American Institute of Professional Bookkeepers.
ACCT 2092 - Accounting Capstone
Students will demonstrate their accounting knowledge through various class projects. Students will complete a portfolio and a presentation analyzing a major company.
ACCT 2095 - Cooperative Work Experience
The cooperative work experience is an opportunity for students to obtain practical work experience in the Accounting field while earning college credit. This on or off campus employment experience can be paid or unpaid. The work experience is coordinated by a faculty member who visits the job site for a conference with the student and the supervisor at least once per semester. Students must complete 150 hours of work experience. This class is Pass/No Pass (P/NP).
ACCT 2096 - Seminar
This course is taken concurrently with ACCT 2095 - Cooperative Work Experience . Students will discuss their work place experiences that occur during their Co-op Work Experience. Students must get permission of the instructor in order to enroll in this class. This class is Pass/No Pass (P/NP).
HIST 1010 - American History I
This American Studies course is an introductory survey course covering the development of American politics, law, religion, philosophy, art and literature from 1600 to 1877. The goal of the course is to help students understand the cultural development of the United States especially in relation to its religion, art, philosophy, law, and political system. (TAG# OHS043 or if combined with HIST1030 OHS010. This course also meets the requirements for the OTM Arts and Humanities - TMAH)
HIST 1030 - American History II
This American Studies course is an introductory survey course covering the development of American politics, law, religion, philosophy, art and literature from 1877 to the present. The goal of the course is to help students understand the cultural maturity of the United States especially in relation to its religion, art, philosophy, law, and political system. (TAG# OHS044 or if combined with HIST1030 OHS010. This course also meets the requirements for the OTM Arts and Humanities - TMAH)
PHIL 1010 - Western Philosophy
This course involves an examination of the great philosophical ideas that have shaped the development of Western Civilization. These ideas include those promoted during the ancient Greek period of Western development, the early Christian era, the Protestant Reformation, the Enlightenment, the Nineteenth Century, the Modern Age, the Age of Existentialism, the Postmodern era, and the Age of Recovery. The philosophers covered include Socrates, Plato, Aristotle, St. Paul, Augustine, Occam, Aquinas, Erasmus, Luther, Descartes, Hobbes, Rousseau, Kant, Hegel, Feuerbach, Marx, Emerson, Nietzsche, Kierkegaard, Bergson, Dewey, Heidegger, Sartre, Camus, Teilhard, Habermas, Pera, Guardini, Zizek, and Ratzinger. This course meets the requirements for OTM Arts and Humanities TMAH and also TAG# OAH405.
PHIL 1110 - Ethics
This course involves an examination of several ethical theories, including ethical relativism, utilitarianism, virtue ethics, social contract ethics, theological ethics, and rational ethics. Subjects covered may include the ethics of nuclear war, the ethics of suicide, ethical issues in abortion, the ethics of euthanasia, ethical issues in genetic engineering, sexual ethics, racism and sexism, capital punishment, ethics and the environment and so on. This course meets the requirements for OTM Arts and Humanities TMAH and slso TAG# OAH046.