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Course Criteria
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3.00 Credits
Lec-3.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..P/NP only This course supports the development of a successful attitude in college, through an in-depth analysis of personal, family, community, and cultural influences. The focus is to teach students performance/achievement-based competencies that encourage students to take personal responsibility in the creation of their educational action plan needed for academic success. CSU
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0.50 Credits
Lec-9 (total hrs).. .. .. .. .. .. .. .. .. .. .. .. ..P/NP only This course assists new students to identify their educational goals and chart their course to achieve success at City College. Through the course, students will also develop an understanding of the College's policies and procedures, programs and services, expectations and requirements, as well as the campus facilities and students' rights and responsibilities. As a result, new students will demonstrate higher levels of accomplishment and satisfaction. CSU
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3.00 Credits
Advise: ESLN 3500, ABE 2074, ABE 2075 An open-entry first year course in accounting for both service and merchandising businesses. Proprietorship, partnership and corporate forms of organization. Financial statements, the general ledger, journals, and payroll. May be repeated twice until all modules are completed.
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3.00 Credits
Advise.: ESLN 3400; ABE 2074 Fundamental principles and procedures of accounting. Proprietorship, partnership and corporate forms of organization. Financial statements, the general ledger, journals, and payroll. Journalizing transactions, posting journals to both the general ledger and subsidiary ledgers, footing accounts, and spreadsheet applications of these same accounting concepts.
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3.00 Credits
Advise: ACBO 9203 OR 9200 Continuation of ACBO 9203. Emphasis on a merchandising business organized as a corporation. Accounting for uncollectible accounts receivable, plant assets, inventory, long-term notes and interest, dividends declaration and distribution. Preparation of financial statements and closing procedures.
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3.00 Credits
Advise: SECY 9356 and 9354; ACBO 9200 Intensive practical application of theory and procedures of accounting utilizing computerized accounting systems in single proprietorship, partnership, and corporate forms of ownership.
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3.00 - 45.00 Credits
Advise: ESL Level 6+ Introduction to business accounting principles and concepts. Students will record business transactions in journals and ledgers, prepare balance sheets and income statements using a manual system.
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3.00 - 45.00 Credits
Advise: ACBO 9206 or equivalent, ESL Level 6+ Emphasis is placed on reconciliation of bank accounts and understanding the distinction between accrual and cash basis accounting. Petty cash and calculating payroll are introduced.
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3.00 - 45.00 Credits
Advise: ACBO 9200, 9203, 9206 or equivalent, COMP 9245, 9905 or equivalent, ESL Level 6+ Service business accounting for a sole proprietorship and payroll simulations using QuickBooks Pro.
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3.00 - 45.00 Credits
Advise: ACBO 9200, 9203, 9206, 9208 or equivalent, COMP 9245, 9905 or equivalent, ESL Level 6+ Fundamentals to computerize a manual accounting system using QuickBooks Pro for a partnership type of business. Students use simulated business projects to learn the process.
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