|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
4.00 Credits
3 cl hrs, 3 lab hrs, 4 cr The accounting cycle, including journalizing, posting, preparation of trial balance, worksheet, adjusting entries, financial statements, closing entries and preparation of a postclosing trial balance. Special journals, subsidiary ledgers and accounting principles. Special emphasis given to cash, accounts receivable, notes, inventories and plant assets, internal control. Prerequisite: CUNY certification in reading and mathematics
-
3.00 Credits
3 cl hrs, 3 cr Historical background and sources of law as related to business procedures, with particular emphasis on the formation, operation, performance and discharge of contracts. Survey of local and federal courts. Prerequisite: CUNY certification in reading and writing
-
3.00 Credits
3 cl hrs, 3 cr Mathematics of business, including such topics as percentages, ratio analysis, retail markups and markdowns, inventory valuations, notes and interest, depreciation, present value and annuities. Prerequisite: CUNY certification in reading and mathematics
-
4.00 Credits
4 cl hrs, 4 cr Types of business organizations, aspects of ownership, financing and liability. Comparative economic systems are discussed along with the specialized areas of advertising, insurance, taxation and marketing. Prerequisite: CUNY certification in reading and writing
-
3.00 Credits
3 cl hrs, 3 cr Journals, ledgers and the salient features of the accounting cycle. Preparation and interpretation of financial statements, cash and bank reconciliations. This course is not available to accounting or computer systems technology majors. Prerequisite: CUNY certification in reading and mathematics
-
4.00 Credits
3 cl hrs, 3 lab hrs, 4 cr The accounting cycle, including a practice set; payroll accounting; partnership accounting and accounting for corporations; nature and formations of corporations; capital stock; retained earnings; long-term liabilities and investments; additional managerial internal reports; statements of cash flows and statement analysis; responsibility accounting such as departmental accounting and manufacturing accounting; accounting principles are reviewed thoroughly. Prerequisite: ACC 1101/AC 101; preor corequisite: ACC 1123/AC 123 or eligibility for MAT 1275/MA 275
-
3.00 Credits
3 cl hrs, 3 cr An overview of the entire accounting process, including the development of accounting theory and practices, the accounting cycle and analysis, the recommendations and pronouncements of the various accounting bodies, accounting for and controlling cash, marketable securities and receivables. The concept of present value is also discussed. Prerequisite: ACC 1201/AC 201
-
3.00 Credits
3 cl hrs, 3 cr Fundamental principles of accounting in manufacturing. Manufacturing statements are introduced and related to the overall financial statements. Cost information systems, job order and process cost accumulation procedures are thoroughly analyzed. Planned, applied and actual factory overhead are discussed. Throughout the course, cost accounting is treated as a reporting and analytical function for management planning and control. Prerequisite: ACC 1201/AC 201
-
3.00 Credits
3 cl hrs, 3 cr An in-depth analysis of taxation of the individual and the appropriate federal tax forms. Taxation of partnerships and corporations is also discussed. Prerequisite: ACC 1201/AC 201
-
1.00 Credits
2 lab hrs, 1 cr An overview of the impact of the computer on accounting procedures and an identification of some of the major differences between manual and computerized accounting systems. Includes comprehensive general ledger procedures, accounts receivable, accounts payable and financial statement preparation. Transaction input, sample problems, laboratory problems and computergenerated output provide hands-on experience. Prerequisites: ACC 1201/AC 201, CST 2206
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|