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

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