The mission of the Department of Business at Nashua Community College is to provide a variety of degrees and professional certificates that respond to the needs of local and regional employers, while maintaining academic integrity. Degrees, certificates, and courses are designed to provide students with the opportunity to learn skills, theories, and practices that prepare students to be successful in business endeavors. Additionally, degrees, certificates, and courses are designed to fulfill the academic requirements to allow students to transfer into a variety of bachelor's degree programs.
The Associate in Science Degree in Business Administration in Accounting offers a mix of both applied and theoretical courses. Specifically, the Accounting program is designed to provide students with the accounting knowledge and skills required to confidently pursue a career in the accounting field.
Students enrolled in this program will participate in a comprehensive learning experience through the challenges of increasingly complex levels of accounting study. In addition, students will have the opportunity to further enhance and master their accounting skills by selecting an accounting elective or by gaining real world experience through participation in an accounting internship program. To ensure that students are exposed to, and are familiar with, automated accounting software used in business, Accounting Information Systems is the capstone course for this degree program. Upon graduation, students will be well prepared for successful employment in this dynamic profession. For students planning to continue their education beyond the associate degree, the Accounting program is also designed to provide transferability to a college or university that offers a bachelor’s degree in Accounting, Accounting/Finance or Business Administration Accounting.
Retention Rates
Student Retention Rates as of 2026
Direct Program Contact Info
Garry Kirk
Program Coordinator
603.578.8900 Ext. 1642
gkirk@ccsnh.edu
First Year - Fall Semester
This course provides a foundation for a thorough understanding of basic accounting procedures and principles through the study of the accounting cycle and financial statements. Additionally, current assets, cash and receivables will be studied. The use of computers in accounting is introduced.
04This is an introductory course designed to survey the functions of business, while exploring current trends and learning about business opportunities. Topical discussions will include, but will not be limited to the environment in which businesses operate, business structures, business ownership models, industry competitiveness, and resource utilization.
03Students will learn basic to advanced spreadsheet skills, this includes formulas, functions, charts, pivot tables and data analysis. This course is taught using Microsoft Excel on the Windows platform. Students using other platforms are encouraged to speak with the Program Coordinator to understand software challenges. Students using other platforms may need to use campus computers to complete some assignments.
22First Year - Spring Semester
This course is a continuation of ACCT101N. Current and long-term assets are studied along with liabilities and owner's equity items. Accounting for corporations and bonds are also discussed. The course concludes with preparation of the Statement of Cash Flows and financial statement analysis.
04This is a survey course designed to expose the student to nature of the organizational environment and the major activities performed by its managers. The course is organized around the functions of management: planning, organizing, leading, and controlling; thus making it possible for students to use the techniques of management in a systematic way. Case studies are used to apply the principles of management to hypothetical business situations.
03General Education
View the comprehensive General Education Electives from the Elective Requirements main page.
General Education Requirements
MATH106N, MATH110N or MATH115N is recommended.
MATH106N or MATH115N is recommended for Certificates in Accounting and Spreadsheets
MATH103N recommended for Associate in Arts Degree in Communications
Includes CSCN, ELET MATH or BCPT courses for Associate in Science Degree in Computer Networking.
ECON201N/202N will satisfy the Quantitative Literacy elective for Associate in Arts Degree in English.
MATH106N or ECON202N is recommended for Associate in Arts Degree in Humanities.
MATH106N recommended for Associate in Science Degree in Nursing.
MATH106N, MATH110N, or MATH115N are recommended. HUMA230N, or HUMA109N recommended for Associate in Science Degree in Paralegal Studies.
Second Year - Fall Semester
A study of the development of accounting begins this course. A review of the fundamental processes of accounting precedes a detailed study of the financial statements and assets on the balance sheet. Debt and equity financing is also discussed.
04This is an introductory course in business law. Discussion topics include the origin of law, the federal and state court systems, contract law, and the Uniform Commercial Code. The case study approach will be used so that legal concepts can be applied to various business scenarios.
03Consult with Advisor
CreditsSub-TotalOffOffSecond Year - Spring Semester
This course is a continuation of ACCT201N. Topics include long term assets, leases, and pensions. An in-depth look at financial reporting issues will complete the course. This course contains a service-learning option.
04A study of the basic concepts and procedures of cost accounting and their application to the job order and process cost systems and to standard costs.
04The utilization of a computerized accounting system for the effective control and audit of service and merchandising businesses. Advanced techniques of customizing and designing forms and importing and exporting data will be introduced.
03Consult with Advisor
CreditsSub-TotalACCT290NCreditsProgramAccounting Internship3.00An internship program in Accounting is a hands-on learning experience at a for-profit or not-for-profit organization which allows the student to practice competencies and skills learned in the classroom under the direct supervision of an on-site internship supervisor.
81OffOffEstimated Cost of Program (Tuition Only)
Upon the completion of the degree in Business Administration: Accounting, graduates will be able to:
- Describe the conceptual framework of accounting as conveyed in FASB Statements of Financial Accounting Concepts.
- Demonstrate a sound working knowledge of authoritative accounting regulation, accounting terminology, concepts and theory through the application of U.S. Generally Accepted Accounting Principles as documented in FASB Accounting Standards Codification.
- Demonstrate confident ability to prepare, analyze, and communicate all Financial Statements including disclosure notes, optional operating summaries and management discussion items required for complete, accurate and timely reporting to both external and internal interested parties.
- Identify and differentiate between alternative forms of business organizations, including how to properly journalize and report business transactions unique to each.
- Prepare, analyze, monitor and control both static and dynamic budgets.
- Explain the uses of Cost Accounting, its relationship to Financial Accounting, and the concept of Standard Costs including variance analysis, and the types of cost systems used in business.
- Apply fundamental accounting principles in a computerized environment using automated accounting software.
- Demonstrate the ability to reason logically and think critically as evidenced through successful completion of increasing complex levels of accounting study and all other degree requirements.
- Demonstrate effective writing and communication skills through research of current accounting topics.
- Incorporate basic math skills to interpret and analyze both quantitative and qualitative data found in Financial Statements and other reporting summaries.
In addition, the graduate will be able to demonstrate competency in the general education outcomes.
Accounting, Management, Marketing, and Small Business Entrepreneurship are accredited by The Accreditation Council for Business Schools and Programs (ACBSP), 11520 West 119th Street, Overland Park, KS 66213 Phone: (913) 339-9356 email: info@acbsp.org
