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ACC 303: Principles of Real Estate
3.00 Credits
SUNY College at Plattsburgh
The course will examine the process of transferring real property. Topics include: forms of ownership, rights and interests in land, real estate sales contracts, types of financing, real estate leases and licensing laws. (Every Other Semester). Prerequisite(s): first-semester junior standing or POI.
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ACC 305: Cost Accounting
3.00 Credits
SUNY College at Plattsburgh
Principles under which cost data are accumulated and communicated for managerial planning and control. Planning and control of materials, labor and factory overhead, determination of unit costs, process costs and job costs, standard costing, direct costing and cost-volume- profit analysis. (Spring). Prerequisites: ACC202 or POI.
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ACC 306: Accounting Information Systems
3.00 Credits
SUNY College at Plattsburgh
The analysis, design and control of accounting and other information systems with an emphasis on current issues and concerns. (Fall). Prerequisites: ACC301 and ACC305 or POI.
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ACC 307: Government and Nonprofit Accounting
3.00 Credits
SUNY College at Plattsburgh
Concepts and principles of accounting applicable to governmental and nonprofit entities including fund accounting, budgeting and financial reporting. (Fall). Prerequisite: ACC202.
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ACC 351: Legal Environment of Business
3.00 Credits
SUNY College at Plattsburgh
The impact of regulation by state and federal governments upon individuals, corporations, and not-for-profit organizations in such areas as product liability, discrimination, unfair labor practices, pollution and consumer protection. Rights and responsibilities of the individual regarding contracts, torts and litigation. Ethical, social and political implications are explored as an integral part of each topic area. (Fall - Spring).
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ACC 352: Business Law for Accounting Majors
3.00 Credits
SUNY College at Plattsburgh
Designed for accounting students who intend to become certified public accountants. An in-depth examination of the more traditional areas of business law including contracts, sales, commercial paper, real and personal property, corporations, partnerships, bankruptcy and the legal and ethical responsibilities of the CPA. (Spring). Prerequisite: ACC351
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ACC 377: International Accounting
3.00 Credits
SUNY College at Plattsburgh
Accounting problems encountered in multinational business operations; differences in accounting principles among trading and investing countries; interactive tax systems and intercountry transfers and cost allocations. (Spring). Prerequisites: ACC202, ECO111
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ACC 399: Independent Study
1.00 - 15.00 Credits
SUNY College at Plattsburgh
Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.
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ACC 401: Advanced Accounting
3.00 Credits
SUNY College at Plattsburgh
Advanced financial accounting measurement and reporting issues including the following topics: mergers and acquisitions; consolidated financial statement; partnerships; governmental and not for profit organizations; accounting for financially distressed firms; foreign currency financial statements and foreign currency transactions. (Fall). Prerequisite: ACC302.
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ACC 402: Auditing
3.00 Credits
SUNY College at Plattsburgh
Course consists of two major sections: a comprehensive conceptual understanding of the nature and purpose of auditing; the logical extension of the concepts to specific areas. (Spring). Prerequisites: ACC302, ECO260, and ACC306 or POI.
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