AAS — Accounting

This 60-credit degree program provides the knowledge and skills necessary to examine, analyze, interpret and correct accounting data for the purpose of preparing financial statements, budgets, forecast accounting reports, payroll reports and state and federal income tax returns. Instruction and hands-on training include principles of accounting, business law, spreadsheet concepts, cost accounting, microcomputer databases and accounting for governmental and non-profit agencies.


Graduates will be prepared for employment as staff accountants or staff auditors with advancement opportunities as a section supervisor or manager. Accountants working for private industry will likely begin as trainees and, with proficient managerial skills, may advance to management positions such as office manager or assistant controller.

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Next Steps

Graduates who wish to continue further in their education have several options available. Credits earned through their Associate of Applied Science (AAS) degree at NTC will transfer in part to Bemidji State University toward a Bachelor of Science (BS) in Business Administration, in full to the University of Minnesota, Crookston, toward a BS in Business Administration and up to 60 credits at Mayville (N.D.) State University through its online Bachelor of Applied Science (BAS) in Business Administration program. The University of Minnesota, Crookston, also accepts up to 60 credits toward its online BS in Accounting program, and Metropolitan State University in St. Paul accepts up to 55 credits toward its BAS in Organizational Administration.

College Readiness

A student may be required to enroll in college readiness courses in reading, writing and math. A student’s scores on the Accuplacer assessment will determine enrollment in college readiness courses. The purpose of college readiness courses is to prepare students for the demands of a college-level curriculum. Credits may vary.

Degree Requirements

Course #Course NameCredit
ECON 2204Markets & Resource Allocation3.00
ENGL 1111College Writing I3.00
MATH 1110College Algebra3.00
PHIL 1201Ethics3.00
ADMS 2124Advanced Microcomputer Technology3.00
CPTR 1106Microcomputer Databases3.00
ADMS 1116Business Communications3.00
BUSN 2100Business Statistics3.00
MKTG 1108Customer Relations Mgmt3.00
Required Courses
CPTR 1104Computerized Business Applications3.00
ACCT 1000Financial Information for Life3.00
ACCT 1120Legal Environment3.00
ACCT 1124Spreadsheet Concepts3.00
ACCT 1134Computerized Accounting Applications3.00
ACCT 2200Income Tax3.00
ACCT 2204Intermediate Accounting I4.00
ACCT 2218Fund/Nonprofit Accounting3.00
 General Education Electives3
Total Credits: 60


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