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ACC 126: Governmental Accounting
3.00 Credits
Suffolk County Community College
Introduction to concepts and procedures of fund accounting as applied to government and nonprofit institutions. Topics include principles of fund accounting, appropriations, encumbrances, expenditures, and problems and procedures related to use and control aspects of budgets. Offered on: A-E-G / 3 cr. hrs.
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ACC 126 - Governmental Accounting
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ACC 137: Ac37 a- e- g/ Hrs Computer Accounting Principles
4.00 Credits
Suffolk County Community College
Introductory course providing students with real-life exposure to use of major accounting applications programs on a microcomputer. Payroll, receivables, payables, inventory as well as integrated packages are utilized. Prerequisite: ACC101 or ACC113 and ACC114.
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ACC 137 - Ac37 a- e- g/ Hrs Computer Accounting Principles
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ACC 141: Special Topics: Investment Fundamentals
3.00 Credits
Suffolk County Community College
Special and current topics in accounting. Content varies from year to year.
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ACC 141 - Special Topics: Investment Fundamentals
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ACC 145: Principles of Fraud Examination
3.00 Credits
Suffolk County Community College
Fraud examination will cover the principles and methodology of fraud dectection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbrusement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements and interviewing witnesses. Offered on: E / 3 cr. hrs.
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ACC 145 - Principles of Fraud Examination
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ACC 201: Intermediate Accounting I
4.00 Credits
Suffolk County Community College
Stresses theoretical and analytical aspects of financial accounting. Topics include the Balance Sheet and Income Statement with particular emphasis on current assets, fixed assets and current liabilities. Pertinent pronouncements of the Financial Accounting Standards Board (FASB) are an integral part of the course. Offered on: A-E-G / 4 cr. hrs.
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ACC 201 - Intermediate Accounting I
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ACC 202: Intermediate Accounting II
4.00 Credits
Suffolk County Community College
Involves same theoretical and analytical approach of ACC210 but topical emphasis is on corporate capital, long-term liabilities, investments, fund flow, analysis, and reconstruction of financial statements. Pertinent pronouncements of the Financial Accounting Standards Board (FASB) are an integral part of the course. Offered on: A-E-G / 4 cr. hrs.
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ACC 202 - Intermediate Accounting II
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ACC 210: Cost Accounting
4.00 Credits
Suffolk County Community College
Basic principles and procedures of cost accounting and cost control in a manufacturing organization through study of job order, process and standard cost procedures, budgeting, predetermined cost, variance and decision analysis. Offered on: A-E-G / 4 cr. hrs.
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ACC 210 - Cost Accounting
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ACC 212: Electronic Spreadsheet Applications for Accounting
4.00 Credits
Suffolk County Community College
Concentrates on financial and managerial accounting applications with particular emphasis on using advanced spreadsheet financial functions related to recording business transactions; developing adjusted trial balance; preparing financial statements; analyzing and presenting accounts receivable; analyzing inventory; accounting for property, plant, and equipment; examining bonds payable and time value of money; evaluating performance; understanding cost-volume-profit relationships; and capital budgeting supported by spreadsheet graphics, database and macro capabilities. Offered on: A-E-G / 4 cr. hrs.
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ACC 212 - Electronic Spreadsheet Applications for Accounting
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ACC 214: Corporate Finance
3.00 Credits
Suffolk County Community College
Introductory course in business financial management. Deals with need for funds within the firm and alternative institutions and financial instruments available. Offered on: A-E-G / 3 cr. hrs.
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ACC 214 - Corporate Finance
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ACC 218: Federal Income Taxation
3.00 Credits
Suffolk County Community College
History of income taxation, gross income and exclusions therefrom; deductions; credits; exemptions; capital gains; depreciation, inventory and accounting methods; accounting records; preparation and filing of tax returns, with special emphasis on small business and individual taxpayers. Offered on: A-E-G / 3 cr. hrs.
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ACC 218 - Federal Income Taxation
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