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Course Criteria
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3.00 Credits
3 cl hrs, 3 cr An examination of the problems of accounting for and reporting on a firm's current and contingent liabilities and its investment in productive resources: inventories, plant and equipment and intangible assets; accounting for long-term debt (bonds, notes, mortgages and early extinguishments of debt.) Revenue recognition is explored via alternative accounting for long-term contracts. Prerequisite: ACC 2301/AC 301
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2.00 Credits
2 cl hrs, 2 cr A continuation of fundamental principles of cost accounting. Standard costs, flexible budgets and overhead control, variances, alternative costing methods, budgeting and the contribution approach to decision-making. Prerequisite: ACC 2311/AC 311
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3.00 Credits
3 cl hrs, 3 cr The task and process of management; decision-making; the organization structure. Includes a discussion of employer-employee relationships, managerial functions and morale problems in business. Prerequisite: BUS 1126/AC 126, ACC 1201/AC 201 or department approval required
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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
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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
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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
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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
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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
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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
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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
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