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~ + BIO 01000: Preparatory Biology
0.00 Credits
CUNY Kingsborough Community College
Biology Majors or Allied Health Science students with little or no previous biology course instruction who require background preparation for advanced biology courses may elect to take this course. Introduction to fundamental concepts in biology and related physical and chemical processes through demonstrations, "hands-on" experiences, readings, discussions and presentations. Basic skills and procedures related to biological laboratory practices. Students are encouraged to obtain assistance in the college's reading skills programs.
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~ + BIO 01000 - Preparatory Biology
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~ ESL 00700: Basic Reading And Writing For Students Learning English as a Second Language
0.00 Credits
CUNY Kingsborough Community College
This is the first course in an ESL sequence designed for students whose first language is not English and whose results on the CUNY reading and writing tests indicate that they need extensive work on developing these areas. Activities include intensive work on reading, writing and revision, with an emphasis on developing fluency in writing and basic reading comprehension.
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~ ESL 00700 - Basic Reading And Writing For Students Learning English as a Second Language
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~ ESL 00900: Intermediate Reading And Writing For Students Learning English as a Second Language
0.00 Credits
CUNY Kingsborough Community College
This is the second course in an ESL sequence designed for students whose first language is not English and whose results on the CUNY reading and writing tests indicate that they need work on their reading and writing at the intermediate level. This course consists of various activities to improve English language communication skills, emphasizing clarity in writing and increased reading comprehension.
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~ ESL 00900 - Intermediate Reading And Writing For Students Learning English as a Second Language
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ACC 01100: FUNDAMENTALS of ACCOUNTING I
4.00 Credits
CUNY Kingsborough Community College
The first half of a year's course introduces the accounting cycle, the fundamental concepts and techniques of accounting for business transactions: business records, journals and ledgers, theory of debit and credit, analysis of business transactions, adjusting and closing entries, worksheets, preparation of financial statements, payroll preparation, taxation, the computer and accounting. Supplemental Laboratory work required. Prerequisite: MAT M1 or passing score on part of the COMPASS Math Assessment Test.
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ACC 01100 - FUNDAMENTALS of ACCOUNTING I
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ACC 01200: FUNDAMENTALS of ACCOUNTING II
4.00 Credits
CUNY Kingsborough Community College
The second half of this two-semester course covers partnership, corporation and manufacturing financial transactions (including accounting for long-term debt), financial statement analysis and introduction to cost accounting, the use of accounting data and analysis for managerial decision making. Supplemental Laboratory work required. Prerequisite: ACC 11 Corequisite: ACC 41 for Accounting Majors only
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ACC 01200 - FUNDAMENTALS of ACCOUNTING II
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ACC 02100: Intermediate Accounting I
3.00 Credits
CUNY Kingsborough Community College
The worksheet, a fundamental tool of the accountant, is reviewed and underlying accounting principles, concepts and conventions, applied to the corporate organization. Included are: inventory valuation, analysis of working capital, source and application of working capital funds, installment sales, consignments, and other relevant material. Emphasis is on pronouncements of the American Institute of Certified Public Accountants (AICPA), Accounting Principles Board (APB), the new Financial Accounting Standards Board (FASB), and their impact on business management, decision making and financial statement reporting. Prerequisite:Minimum grade of "C" in ACC 01200
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ACC 02100 - Intermediate Accounting I
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ACC 02200: Intermediate Accounting II
3.00 Credits
CUNY Kingsborough Community College
Tangible, intangible, fixed and other non-current assets, home and branch office accounting. Discussion and illustration of the impact of recent accounting developments on financial statements and business management. Accounting Principles Board and Financial Accounting Standards Board pronouncements. Prerequisite: ACC 21
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ACC 02200 - Intermediate Accounting II
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ACC 03100: Cost Accounting
4.00 Credits
CUNY Kingsborough Community College
Techniques and methods of cost accounting include: cost concepts and analysis of costs; material control; accounting for labor; nature and application of manufacturing overhead (including factory overhead variance analysis); job order cost systems; process cost systems; direct costing. Prerequisite: ACC 12
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ACC 03100 - Cost Accounting
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ACC 04100: Federal Taxation
4.00 Credits
CUNY Kingsborough Community College
Study of current federal income tax law regulations include: concepts of taxable gross and net income, deductions and exemptions as applied to various classes of individual taxpayers. Preparation of individual income tax returns on actual governmental forms required. Corequisite: ACC 12 for Accounting Majors only
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ACC 04100 - Federal Taxation
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ACC 04200: Advanced Federal Taxation
3.00 Credits
CUNY Kingsborough Community College
Primarily concerned with the federal taxation of business (individual proprietors, partnerships and corporations), gift and estate taxation, course is based on fundamentals of federal taxation mastered in ACC 41 Federal Taxation. Prerequisites: ACC 12 and 41
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ACC 04200 - Advanced Federal Taxation
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