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AMA 111: AMB111 Principles of Accounting I
3.00 Credits
CUNY LaGuardia Community College
This course introduces students to the accounting cycle. The course reviews the fundamental concepts and techniques of recording transactions in journals, summarizing the transactions, using adjusting and closing procedures, and preparing financial statements and reports. It also introduces the student to valuation accounting relating to inventory and fixed assets, internal control concepts with an emphasis on cash control, procedures for notes payable and receivable, and payroll accounting.
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AMA 111 - AMB111 Principles of Accounting I
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AMA 112: Principles of Accounting II
3.00 Credits
CUNY LaGuardia Community College
This course introduces the student to the partnership and corporate forms of business organization with topics relating to their formation, operation, and dissolution. In the area of corporation accounting, further topics explored are stock transactions, long-term liabilities, and retained earnings. Cash flows and financial statement analyses are also covered as are an introduction to manufacturing concern accounting, related statements, and cost revenue relationships.
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AMA 112 - Principles of Accounting II
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AMA 130: Accounting Applications for the Microcomputer
3.00 Credits
CUNY LaGuardia Community College
Department Accounting Discipline AMA - Accounting Course Credits 3 credits 3 hours Course Description This course emphasizes management information systems by giving students "hands-on" microcomputer experience in the processing of accounting data. In an instructor-supervised laboratory environment, students will explore both spreadsheets and dedicated accounting software. Lectures on the design of accounting systems, computer-related management decisions, and strategic controls considerations will be integrated with applications. Prerequisite AMA111 or AMC110, CIS100 or CIC100 or CIS101 Corequisite Pre or Corequisite Other -Unr El
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AMA 130 - Accounting Applications for the Microcomputer
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AMA 150: Individual Income Tax Procedures
3.00 Credits
CUNY LaGuardia Community College
Department Accounting Discipline AMA - Accounting Course Credits 3 credits 3 hours Course Description This course introduces the fundamental concepts of individual income taxation and the mechanics of Federal and New York State and City individual income tax return preparation. Some of the special topics are includable and excludable income, allowable deductions, personal exemptions and dependents, filing status, computation of tax and credits against tax. Students will complete a Federal income tax return practice set. Prerequisite CSE099, ENA/ENG/ESA099, MAT095 Corequisite Pre or Corequisite Other -Unr El
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AMA 150 - Individual Income Tax Procedures
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AMA 201: Intermediate Accounting I
3.00 Credits
CUNY LaGuardia Community College
This course is designed to give an overview of the foundations of accounting theory, the problems of current practice, and its relationship to accounting theory as expressed in the Accounting Principles Board's Opinions and the Financial Accounting Standards Board' s Statements. The course includes a review of the accounting cycle and a detailed exploration of the reporting process, namely, the Statement of Financial Position, the Statement of Income, the Statement of Retained Earnings and the Statement of Cash Flow.
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AMA 201 - Intermediate Accounting I
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AMA 202: Intermediate Accounting II
3.00 Credits
CUNY LaGuardia Community College
This course is a continuation of Intermediate Accounting I. It explores the problems of current practice and its relationships to Financial Accounting Theory as expressed in AICPA Opinions and FASB Statements. Topics examined include Inventories, Long-Term Investments in Stocks, Tangible and Intangible Fixed Assets, Liabilities and Income Taxes, Leases, and Income Tax Allocation. Present Value Concepts and their applications are also covered.
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AMA 202 - Intermediate Accounting II
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AMA 210: Cost Accounting I
3.00 Credits
CUNY LaGuardia Community College
Cost accounting methods and procedures are studied, including job-order costing, process costing, payroll accounting, and budgeting. Emphasis is placed on the importance of cost accounting to management in controlling and analyzing cost data and in the areas of decision-making and planning future operations.
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AMA 210 - Cost Accounting I
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AMA 211: Cost Accounting II
3.00 Credits
CUNY LaGuardia Community College
This course continues the study of cost determination and analysis as taught in AMA210. Cost-volume relationships, systems designs, flexible budgets, standard costs, cost allocation, and applications of the contribution margin approach to decision-making are included. A continued emphasis is placed on the importance of cost data to management in the areas of decision-making and planning.
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AMA 211 - Cost Accounting II
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AMC 110: Principles of Accounting I, Part
1.00 Credits
CUNY LaGuardia Community College
This course introduces students to the entire accounting cycle. The course explores the fundamental concepts and techniques of recording transactions in journals, summarizing the transactions, using adjusting and closing procedures, and preparing financial statements and reports. This course will provide basic skills instruction in mathematics and apply those skills to accounting theory and practice.
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AMC 110 - Principles of Accounting I, Part
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AMC 111: Principles of Accounting I, Part
2.00 Credits
CUNY LaGuardia Community College
This course is a continuation of AMC110. It reviews the essentials of accrual accounting and introduces the student to valuation methods relating to inventory and fixed assets, internal control concepts with an emphasis on cash controls, procedures for accounting for notes payable and receivable, and payroll accounting.
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AMC 111 - Principles of Accounting I, Part
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