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Course Criteria
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3.00 Credits
Intermediate Accounting I is a continuation of the study of financial accounting begun in the Principles of Accounting courses. Topics to be covered are objectives and environment of financial accounting, review of the accounting process, form and content of financial statements, time value of money, valuation of cash, marketable securities, accounts receivable, inventories, and plant assets, exchanges of assets, non-current assets, and statements of cash flow. Professional opinions of the A.I.C.P.A. and the F.A.S.B. are included. Prerequisites: ACCT 102, and prior completion or concurrent enrollment in ENGL 100. 4 Cr. (4 Lec.) Fall semester.
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3.00 Credits
This course is a continuation of the study of financial accounting begun in the Principles of Accounting and Intermediate Accounting I courses. Topics will include liabilities, stockholder's equities, leases, pensions, investments, price level changes, and disclosure in financial reporting. Professional opinions of the A.I.C.P.A. and the F.A.S.B. are included. Prerequisites: ACCT 203, and prior completion or concurrent enrollment in ENGL 100. 4 Cr. (4 Lec.) Spring semester.
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3.00 Credits
Cost Accounting is a study of the principles of accounting for the cost of materials, labor and overhead in job order, and process cost systems. Included are an introduction to standard costs and analysis of variances, analysis of cost information, and preparation of cost statements for administration and control purposes. Prerequisites: ACCT 102, and prior completion or concurrent enrollment in ENGL 100. 4 Cr. (4 Lec.) Spring semester.
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3.00 Credits
This is an analysis of basic income tax principles as they affect individuals, and the application of the tax concepts of gross income, adjusted gross income, taxable income, exemptions, deductions, and credits as interpreted under the Internal Revenue code and regulations. Prerequisite: ACCT 101. 4 Cr. (4 Lec.) Fall and spring semesters.
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3.00 Credits
No course description available
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3.00 Credits
No course description available
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3.00 Credits
Workshop for the NYS Citizens' Coalition for Children, Inc.
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3.00 Credits
No course description available
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3.00 Credits
No course description available
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3.00 Credits
This course will prepare students to take the FAA Knowledge Test leading to certification by the FAA for the Private Pilot Single Engine Land Certificate. It will be taught under FAR Part 141 using the Jeppesen Guided Flight Discovery Pilot Training System. Topics will include airplane systems, aerodynamic principles, flight environment, communication and flight information, meteorology for pilots, interpreting weather data, airplane performance, navigation, human factor principles, and cross country flight planning. Enrollment priority is given to students matriculated in the Aviation Science A.S. degree program. Corequisite: AERO 113. 3 Cr. (3 Lec.) Fall, spring and summer semesters.
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