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Course Criteria
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2.00 Credits
(Formerly ACC 1841) 2 credits, 3 hours Pre-requisite: BUS 100 Co-requisites: MAT 020 and Sections in English: ENG 091 or ESL 091 or above; Sections in Spanish: ESL 035 The student will become familiar with the nature of accounting and recording process for business transactions, and will acquire an understanding of the complete accounting cycle for a service and merchandising business. The student will develop the ability to record business transactions in special journals, to maintain general and subsidiary ledgers, to prepare simple entries, to adjust recorded data, and to prepare financial statements commencing with the worksheet for a service business and a merchandising business. The student will study the accounting operations associated with each. The student will become familiar with accounting for payroll, develop the ability to calculate employee earnings and deductions, complete a payroll register and record accounting entries for employee earnings and deductions and for payment of the payroll. Both service and merchandise will be covered. Computerized accounting will be emphasized through the use of computerized general ledger software.
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3.00 Credits
(Formerly ACC 1842) 3 credits, 3 hours Pre-requisite: ACC 100 Co-requisites: ENG 091 or ESL 091 or above The student will study the accounting operations associated with employer payroll taxes and reports. The student will become familiar with accounting for notes payable and notes receivable and interest, and accounting for bad debts. The student will study the accounting processes associated with merchandise inventories, accounting for plant assets and depreciation and accounting for accruals and deferrals.The student will study the accounting process associated with corporate formation and paid-in capital. In addition, the student will develop the ability to analyze and calculate the effects of operating, investing and financing activities on cash and prepare a statement of cash flow. The student will be required to complete a computerized practice set for a corporation.
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3.00 Credits
(Formerly ACC 1843) 3 credits, 3 hours Pre-requisite: ACC 101 The student will study in detail the techniques and methods of managerial accounting and become familiar with accounting for partnerships. Areas of concentration will include: cost concepts and analysis of costs, materials control, accounting for labor, the nature and application of manufacturing overhead, job order cost systems, process cost systems, cost/volume profit analysis, budgeting, and standard costing. Statement of cash flow will be covered in detail, and a comprehensive discussion on long-term liabilities and investments will be presented.
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3.00 Credits
(Formerly ACC 1868) 3 credits, 3 hours Pre-requisite: ACC 250 The student will analyze fundamental concepts of income taxation pertaining to partnerships, corporations, estates, and trusts, including topics on corporate distributions to stockholders, business deductions, losses, tax accounting principles, and installment sales. Offered alternating semesters.
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3.00 Credits
(Formerly ACC 1869) 3 credits, 3 hours Pre-requisite: ACC 250 The student will examine the various federal, state, and local taxes that are imposed on unincorporated and corporate business. Taxes to be discussed include New York State/City personal and unincorporated taxes, New York State corporate franchise tax, and New York City rent and occupancy tax. Offered alternating semesters.
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1.00 Credits
(Formerly ACC 1867) 1credit, 1hour Pre-requisite: ACC 250 and permission of instructor. The student will gain practical experience in the preparation of federal, state and local income tax forms, while providing a community service. An orientation seminar will be conducted at the beginning of the semester. In addition, the student will prepare a final paper on the program describing the experience and reactions to the program. Five hours orientation lectures plus a total of thirty hours tax preparation experience are required for completion. Offered spring semester only. *ACC 1846, ACC 1847 & ACC 1848: These courses are under review.
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1.00 Credits
(Formerly ACC 1814) 1 credit; 6 hours Pre-requisite: Completion of 14 credits in accounting and permission of the Coordinator; ENG 110 or higher Students will apply classroom theory and techniques to assigned work situations through department-selected part-time experience in the accounting field. Employers or the college will provide work sites. Evaluation of the experiential learning will be based on student reports and weekly conferences between the work supervisor and the faculty coordinator. The work assignment will be equivalent to six hours per week for a semester. The presentation of a final written report on the internship experience is required.
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3.00 Credits
3 credits, 4.5 hours Pre-requisites: ACC 101, CIP 101, ENG 091 or ESL 091 or above This course emphasizes management information systems through giving students "hands-on" microcomputerexperience in the processing of accounting data and solving accounting problems. Areas in which students will prepare computerized accounting records and reports include journals, ledgers, trial balance, accounts receivable, accounts payable, and payroll. Students will explore both spreadsheets and dedicated accounting software (including QuickBooks) and will be introduced to Peachtree.
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3.00 Credits
(Formerly ACC 1844) 3 credits, 3 hours Pre-requisite: ACC 102 The students will increase their ability to analyze and interpret accounting data as a result of having an in-depth study of accounting concepts which apply to cash, receivables, inventories, investments, property and equipment, and intangibles. There will be a detailed discussion of the statement of cash flow.
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3.00 Credits
(Formerly ACC 1845) 3 credits, 3 hours Pre-requisite: ACC 101 The student will master the preparation of the taxpayer's short form 1040A and long form 1040 with applicable supporting schedules: salaries and wages; interest and dividends; gains and losses; itemized deductions; and adjustment to income, including alimony, moving expenses and employee business expenses will be analyzed.
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