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.

Degree Requirements

Course # Course Name Credit
ACCT 2201 Accounting I: Financial Accounting 4.00
ACCT 2203 Accounting II: Managerial Accounting 4.00
ACCT 1134 Computerized Accounting Applications 3.00
CPTR 1106 Microcomputer Databases OR  3.00
ADMS 2124 Advanced Microcomputer Technology 3.00
ACCT 1000 Financial Information for Life 3.00
ACCT 1124 Spreadsheet Concepts 3.00
ACCT 2200 Income Tax 3.00
ADMS 1116 Business Communications 3.00
MKTG 1108 Customer Relations Mgmt 3.00
ACCT 1120 Legal Environment 3.00
ACCT 2204 Intermediate Accounting I 4.00
ACCT 2218 Fund/Nonprofit Accounting 3.00
CPTR 1104 Computerized Business Applications 3.00
ECON 2204 Markets & Resource Allocation 3.00
ENGL 1111 College Writing I 3.00
MATH 1110 College Algebra 3.00
MATH 2200 Statistics 4.00
PHIL 1201 Ethics 3.00
General Education Electives 3
Total Credits: 60