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ACCT 2040: Intermediate Accounting II
4.00 Credits
Corning Community College
Continuation of generally accepted accounting principles. Intangibles, long-term liabilities, contributed capital, retained earnings, leases, earnings per share, changes and errors, and the statement of cash flows. (4 cr. hrs.) (ASN). Prerequisite: ACCT 2030.
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ACCT 2050: Cost Accounting
4.00 Credits
Corning Community College
Cost accumulation and allocation procedures; cost terminology; tools for planning and control; cost-volumeprofit analysis; job order and process systems; standard costing and variance analysis; JIT costing; budgeting; performance evaluation in various environments; ABC and capital budgeting. (4 cr. hrs.) (Spring). Prerequisite: ACCT 1040.
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ACCT 2090: Fund Accounting
4.00 Credits
Corning Community College
An introduction to accounting for governmental and non-profit organizations. A study of current Governmental Accounting Standards Board pronouncements and the special procedures pertaining to fund accounting, including budgeting, capital projects, enterprise funds, general funds, debt service funds, fixed assets, long-term debt, and account groups. (4 cr. hrs.) (ASN). Prerequisite: ACCT 1050.
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ACCT 2100: Computerized Accounting
3.00 Credits
Corning Community College
Primarily an applications course. A computerized general ledger system for general accounting and preparation of financial statements. Payroll accounting, including federal tax reporting requirements. (3 cr. hrs.) (Spring). Prerequisites: ACCT 1030 and CSST 1051. Lecture/laboratory.
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ACCT 2120: Advanced Federal Income Tax
3.00 Credits
Corning Community College
Income tax research; complex tax problems and techniques; Internal Revenue Code; practices in partnership, fiduciaries, subchapter S corporation, and corporation tax returns; and advanced personal tax return preparation. (3 cr. hrs.) (ASN). Prerequisite: ACCT 1100.
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ANTH 2120: Cultural Anthropology
3.00 Credits
Corning Community College
A holistic study of human variation and adaptation in a wide range of societies from nonliterate, nonindustrial communities to post industrial societies. Focus includes political and economic institutions, family organizations, social control, religion and art. (3 cr. hrs.) (Spring). Upper-level course. Writing in content area. Meets General Education requirement in Social Sciences. Recommended for second-year students.
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ARAB 1010: Elementary Modern Standard Arabic Conversation and Structure I
4.00 Credits
Corning Community College
Modern standard Arabic vocabulary and expressions, listening comprehension, speaking ability, and extensive practice in reading and writing the Arabic alphabet. (4 cr. hrs.) (ASN). Lecture/Recitation/Laboratory. Meets General Education requirement in Foreign Languages.
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ARAB 1020: Elementary Modern Standard Arabic Conversation and Structure II
4.00 Credits
Corning Community College
Additional practice in conversation, development of reading and writing skills, and a systematic study of Modern Standard Arabic grammar. (4 cr. hrs.)(ASN). Prerequisite: ARAB 1010 or equivalent. Lecture/Recitation/Laboratory. Meets General Education requirement in Foreign Languages.
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ARTS 1000: Essentials of Art
3.00 Credits
Corning Community College
An introduction to the visual arts emphasizing the understanding and appreciation of art through a review of the elements and principles of art and design, as well as an examination of two- and three-dimensional art forms, methods and media. (3 cr. hrs.) Available through Accelerated College Education program. Meets General Education requirement in Humanities.
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ARTS 1004: Introduction to Art Appreciation
1.00 Credits
Corning Community College
An introduction to art as a form of visual communication. Emphasis on historical, social, ethnic, and intellectual basis for creating art, as well as the relevance of art in contemporary culture. (1 cr. hr.) (ASN). Available for New York State teacher certification as required through GST BOCES. This course will NOT meet the Arts requirement for students intending to transfer to teacher education programs.
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