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BUS 1416: Financial Accounting
4.00 Credits
Sullivan County Community College
This course covers the role of accounting in the decision-making process and the application of current generally accepted accounting principles for measuring and communicating financial data about a business enterprise to external parties. Topics include preparation and use of financial statements, analysis and recording of business transactions, the accounting cycle for service and merchandising enterprises, accrued and deferred items, organization and financing of corporations, and other theoretical and practical aspects of financial accounting. Prerequisite: DMA 0902
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BUS 1650: Office Management
3.00 Credits
Sullivan County Community College
This course is an investigation into the operation, control, and management of the business office. Topics include: problem solving, communications systems, human resources, ergonomics, and records management.
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BUS 1852: New York State Real Estate I
3.00 Credits
Sullivan County Community College
Successful completion of this course qualifies students to take the New York State Real Estate Salespersons' Examination. The course covers business and legal aspects of real estate, including study of all legal documents, the law as it applies to the sale of real estate, fair housing, zoning, financing, and development.
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BUS 2122: Computerized Business Systems
3.00 Credits
Sullivan County Community College
Students in this capstone course focus on how communication, decision-making, and critical thinking can be facilitated by the use of Microsoft Office software. Conversion of data into information used at all levels of a business is emphasized. Students create and maintain a variety of databases, spreadsheets, desktop publishing documents, mail merge documents, electronic presentation and reports as part of a simulated business environment. This course reinforces and applies the concepts learned in other required business courses. Students must have fourth semester status or permission of the instructor to enroll.
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BUS 2413: Intermediate Accounting I
4.00 Credits
Sullivan County Community College
An overview of the accounting system, financial statements and the conceptual framework of accounting is presented in this course. Topics include: a review of generally accepted accounting principles; recognition, valuation and disposition issues; cash and receivables; inventory flow procedures; plant and intangible assets; and revenue recognition. Prerequisite: BUS 1416
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BUS 2416: Managerial Accounting
4.00 Credits
Sullivan County Community College
This course introduces students to managerial accounting as an information system that provides managers with a basis for decision-making. Topics include accounting systems, job and standard costing systems, breakeven analysis, short and long term decision-making, operating budgets and flexible budgeting. Emphasis is placed on the needs of managers to use internal accounting information to make business decisions. Prerequisite: BUS 1416
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BUS 2418: Computerized Accounting
3.00 Credits
Sullivan County Community College
Students are exposed to the use of a major accounting applications program. Topics include analyzing and recording business transactions, the trial balance, financial statements, receivables, payables, inventory and payroll. Prerequisites: BUS 1402 or BUS 1416
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BUS 2460: Federal Income Tax Procedures
3.00 Credits
Sullivan County Community College
This course covers the basic principles of US Federal income tax procedures and a study of the law as it applies to taxation. Emphasis is placed on the preparation of individual returns. Topics include exemptions, deductions, credits, gains and losses, and other property transactions.
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BUS 2502: Business Law II
3.00 Credits
Sullivan County Community College
This course surveys topics governed by the Uniform Commercial Code. Topics include the law of sales and commercial paper, employer and employee relations, and bankruptcy. Throughout the course, students survey current business law topics as they occur in the business world.
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BUS 2602: International Business
3.00 Credits
Sullivan County Community College
This course serves as an examination of the Uniform Commercial Code. Topics include the law of sales and commercial paper, employer and employee relations, and bankruptcy. Throughout the course, students research and discuss current business law topics that impact today's business environment. Prerequisite: BUS 1310
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