May 09, 2024  
2023-2024 College Catalog 
  
2023-2024 College Catalog

Accounting, A.S.


This program is designed primarily for students who wish to pursue a baccalaureate degree in accounting or finance at a four-year institution. Graduates of this program have also successfully entered the workplace in a variety of entry-level accounting-related positions. The program offers not only an extensive background in accounting but also a strong fundamental knowledge of the major functions of business and industry.

Upon completion of this program, graduates will be able to:

  • Demonstrate knowledge of generally accepted accounting principles (GAAP).
  • Describe and implement all the steps in the accounting cycle.
  • Construct and interpret basic financial statements (balance sheets, income statements, the statement of cash flow, etc.).
  • Identify and develop effective internal control systems.
  • Identify unethical accounting practices and describe the basic aspects of the Sarbane-Oxley Act as related to ethical accounting practices.
  • Utilize computer spreadsheet programs to record various types of accounting information and perform basic day-to-day accounting operations.

First Year


Second Year


Fall Semester


  • LSCI 000 - Science Gen Ed Requirement Credits: 3
  • MATH 900 - Math Gen Ed Requirement Credits: 3
  • GSOC 000 - Social Science Gen Ed Requirement Credits: 3
  • Credits: 3 (FA)
  • ACCT 000 - Program Elective Credits: 3

Total Semester Hours: 15


Winter Session


Spring Semester


  • MATH 900 - Math Gen Ed Requirement Credits: 3
  • ACCT 000 - Program Elective Credits: 3
  • GHMN 000 - Humanities Gen Ed Requirement Credits: 3
  • ACCT 000 - Program Elective Credits: 3
  • GSOC 000 - Social Science Gen Ed Requirement Credits: 3

Total Semester Hours: 15


Summer Session


Total Program Hours: 60


Science General Education Courses (Recommended)


Recommended courses are listed below but students can also choose from the list of approved General Education  courses in the College catalog.

Humanities and Social Science General Education Courses


Choose from the list of approved courses  in the College catalog.

MATH General Education Courses


Take two in sequence

Developmental Courses


Sussex has embraced a practice of directed self-choice whereby students are encouraged, through guided conversations with an advisor, to best determine their readiness for this course. Students should be aware that Developmental Studies  exist and are available to help strengthen skills and encourage success. Pursuing testing and/or developmental courses is entirely up to the student. Further, testing, though providing a valuable reference point for reflection, does not create for the student an obligation to follow Accuplacer recommendations. 

The exception to this is where students seek enrollment in higher-level math courses. Students wishing to enroll in the following math courses are required to take and adhere to placement guidance from, the Advanced Algebra and Functions test, as part of Accuplacer, through the college’s testing center, for admission into any of the following courses: MATH 110, MATH 112, and MATH 113. Please note, courses in other disciplines may also require advanced mathematics placement. Students should check with their advisor.