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  • ACC 101: Principles of Accounting I

    4.00 Credits
    Rockland Community College

    4 Credits, 4 Hours Students will be introduced to the field of financial accounting. Emphasis will be placed on learning Generally Accepted Accounting Principles (GAAP), which will allow students to record and present financial information in a meaningful way. In addition, to learning how to properly record a business transaction and prepare the financial statement according to GAAP, student will gain an understanding of how worksheets are prepared, prepare adjusting and closing entries, be introduced to special purpose journals, and the posting process, learn how to account for a merchandising business, learn the importance of internal controls and ethics, learn the proper accounting for short-term investments, notes and accounts receivable, learn various inventory costing methods and how to properly handle long-term assets (with particular emphasis on depreciation).
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  • ACC 102: Principles of Accounting II

    4.00 Credits
    Rockland Community College

    4 Credits, 4 Hours Prerequisite: ACC 101 In the second half of the one-year course, students will further explore financial accounting concepts. Among the topics discussed will be accounting for partnerships and corporations, understanding current assets with a particular emphasis on payroll accounting, understanding the time-value of money and the role it plays in accounting for long-term assets, financial statement analysis, and how to prepare, interpret, and understand the cash flow statement. There will also be special emphasis on managerial accounting. Among the managerial accounting topics discussed will be budgeting, cost accounting systems, job-order costing, process order costing, and cost-volume-profit-analysis.
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  • ACC 201: Intermediate Accounting I

    4.00 Credits
    Rockland Community College

    4 Credits, 4 Hours Prerequisite: ACC 101 and ACC 102 Comprehensive treatment of underlying theories in accounting principles and procedures for merchandising and manufacturing businesses; analysis and interpretation of financial statements and current GAAP (Generally Accepted Accounting Principles) guidelines regarding income determination, the accounting process and financial statements, cash and receivables, inventories, investments, asset acquisition, use (depreciation) and disposal, and present value techniques.
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  • ACC 202: Intermediate Accounting II

    4.00 Credits
    Rockland Community College

    4 Credits, 4 Hours Prerequisite: ACC 101 and ACC 102 (ACC 202 can be taken before ACC 201 or even simultaneously with ACC 201 by advisement). Comprehensive treatment of underlying theories in accounting principles and procedures for merchandising and manufacturing businesses; analysis and interpretation of financial statements and current GAAP (Generally Accepted Accounting Principles) guidelines regarding investments, liabilities, equity, pensions, leases, cash flow, income tax allocation and other reporting theories.
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  • ACC 204: Cost Accounting

    3.00 Credits
    Rockland Community College

    3 Credits, 3 Hours Prerequisite: ACC 101 and ACC 102 Principles of cost accounting, cost element classifications, and processing of information and records necessary to complete the cost accounting cycle. Allocation of cost for materials, labor and overhead analysis as well as departmental cost accumulations job order cost systems; process costing; standard costing; activity-based costing; budgetary processes and cost-volume-profit analysis.
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  • ACC 210: Computer Application in Accounting

    4.00 Credits
    Rockland Community College

    4 Credits, 4 Hours Prerequisite: ACC 101 An elective course with in-depth, hands-on study of accounting and spreadsheet software packages to process accounting transactions and to analyze financial and managerial accounting problems. Emphasis is placed on learning the accountant's use and suitability of the following types of software: a general ledger program; a spreadsheet program, use of the Internet to understand present value concepts.
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  • ANR 286: Families in Five Cultures

    3.00 Credits
    Rockland Community College

    (Cross-listed with ENG286) 3 Credits, 3 hours Drawing insights from anthropology and literature, students gain perspective on their own lives by exploring what it is like to grow up in different cultures, e.g. Chinese, African and Native American. These are compared to contemporary American families; they include stories of birth, childhood, love, married life, and old age. Class discussion and analysis explore the values of each culture. Students do a research study and have weekly tutorials with instructors to develop it. Fulfills literature requirement for AA degree or can be used to fulfill the Pluralism and Diversity degree requirement.
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  • ARA 101: Elementary Arabic I

    4.00 Credits
    Rockland Community College

    4 Credits, 4 Hours Elementary Arabic I begins the process of training the student to read and to respond orally to simple Modern Standard Arabic, the form of Arabic taught in the Arabic-speaking world from Morocco to the Arab Gulf. Writing in Arabic is also taught and drilled, but only to the extent that allows students to reinforce reading and speaking Arabic. Students will work individually and in pairs on audiotapes and computer software.
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  • ARA 102: Elementary Arabic II

    4.00 Credits
    Rockland Community College

    4 Credits, 4 Hours This course is designed for students who are already familiar with the fundamentals of the Arabic language (as covered in Arabic I). The course will help students develop a more rigorous understanding of Arabic grammar and will allow them to expand their vocabulary and improve their reading and oral skills. Students will work individually, and in small groups. They will also use DVDs and videotapes.
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  • ART 101: Art Appreciation

    3.00 Credits
    Rockland Community College

    3 hours, 3 credits. Introduction to the visual arts through an exploration of visual literacy, themes, elements and principles in art, as expressed in a variety of visual media and works of art from various cultures and eras.
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