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ACC 439: Cost Accounting I
3.00 Credits
CUNY Lehman College
3 hours, 3 credits. Cost accounting, a managerial tool in planning and control; cost systems and methods; process and job order; direct and full costing; the application of standard costs to historical statements and projection of budgets; special costing problems; joint by-products and marketing analysis. PREREQ: ACC 272.
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ACC 439 - Cost Accounting I
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ACC 440: Cost Accounting II
2.00 Credits
CUNY Lehman College
2 hours, 2 credits. The use of advanced tools in the managerial decision-making process; inventory planning and control, transfer pricing,determinants of profit, capital budgeting; behavioral implications of accounting and budgeting. PREREQ: ACC 439.
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ACC 440 - Cost Accounting II
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ACC 441: Auditing
4.00 Credits
CUNY Lehman College
4 hours, 4 credits. Auditing theory and practice; the ethics of the accounting profession; procedures for auditing the balance sheet and income statement; special investigations and reports. PREREQ: ACC 342.
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ACC 441 - Auditing
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ACC 442: Introduction to Federal Taxation
3.00 Credits
CUNY Lehman College
3 hours, 3 credits. The Internal Revenue Code: regulations, rules, and court decisions as they affect individual and corporate taxpayers. Emphasis on basic tax principles. PREREQ: ACC 335 or Departmental permission.
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ACC 442 - Introduction to Federal Taxation
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ACC 444: Advanced Accounting Problems
3.00 Credits
CUNY Lehman College
3 hours, 3 credits. Application of accounting principles to the solution of advanced problems taken from professional examinations and actual business situations. PREREQ: ACC 342 or Departmental permission.
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ACC 444 - Advanced Accounting Problems
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ACC 447: Financial Accounting Theory
3.00 Credits
CUNY Lehman College
3 hours, 3 credits. Generally Accepted Accounting Principles (G.A.A.P.)as practiced in the U.S., with emphasis on revenue recognition, asset valuation, financial statement presentation, and disclosure. PREREQ: ACC 335.
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ACC 447 - Financial Accounting Theory
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ACC 449: Advanced Tax Problems
3.00 Credits
CUNY Lehman College
3 hours, 3 credits. Internal Revenue Code and various regulations affecting property transactions, corporations, and partnerships. PREREQ: ACC 442.
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ACC 449 - Advanced Tax Problems
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ACC 490: Honors Project in Accounting
3.00 Credits
CUNY Lehman College
3 credits. Supervised individual research and directed reading in selected areas of accounting. An honors essay or some other suitable presentation is required. PREREQ: A minimum of 3.2 G.P.A., permission of the instructor, and ACC 348 and 444. To graduate with Departmental honors in Accounting, the student must take ACC 490. Courses in Business Administration BBA 204: Principles of Management. 3 hours, 3 credits. An introduction to the theory and practice of planning, organizing, and controlling the physical, financial, and informational resources of an organization, with a special emphasis on motivating and leading the human resource component.
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ACC 490 - Honors Project in Accounting
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ACU 160: Introduction to the Greek and Roman Cultures
3.00 Credits
CUNY Lehman College
3 hours, 3 credits.
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ACU 160 - Introduction to the Greek and Roman Cultures
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ACU 226: Greek Daily Life
3.00 Credits
CUNY Lehman College
3 hours, 3 credits. * ACU 227: Roman Daily Life. 3 hours, 3 credits.
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ACU 226 - Greek Daily Life
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