4 Credits Business,Professional Studies Accounting (transfer) Students are introduced to the basic principles and concepts of accounting in this course. The accounting cycle, accounting systems, financial statements, current assets and liabilities, and deferrals and accruals are studied in depth. Prerequisite: MAT 098 or high school Regents Mathematics Course I. Corequisite: ENG 101.

3-0-3 Offered Fall, Spring, and Summer Semesters Prerequisites: Placement into ENG 101 and satisfactory math test placement or completion of MAT 101, or MAT 105, or MAT 155 This course introduces basic accounting procedures for analyzing, recording, and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. An introduction to accounting theory is included in this course.