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BUS 184: Financial and Risk Management Practicum
4.00 Credits
Broome Community College
Designed for students without previous exposure to the financial industry chosen. Student will observe and study operations, policies and procedures performed by employees in various settings (private, public agencies, commercial corporations, etc.) Emphasis placed on client, professional support and competition interaction (both front and back office). Students may be placed with companies specializing in Financial Planning/Investing and/or Personal and Business Life and Accident and Health Insurance and/or Pension and Benefits Administration. Final report integrating the practical and theoretical aspects of their experiences. Prerequisite- Corequisite Prerequisite: 15 hours of course work, 9 in Business or permission of Instructor.
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BUS 188: Income Tax I
3.00 Credits
Broome Community College
An introduction to individual federal income tax concepts and applications including tax policy considerations and the historical development of tax law. Develops the concepts of gross income, capital gains and losses, itemized deductions, employee expenses, deferred compensation, depreciation, property transactions, tax credits and tax planning. Emphasis on tax theory and practical application of theory by preparing returns manually and with tax preparation software.
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BUS 188 - Income Tax I
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BUS 190: Marketing and the World Wide Web
3.00 Credits
Broome Community College
An introduction to basic marketing principles and practices. Emphasis on global aspects of marketing, consumer understanding, identification of target markets, and basic elements of advertising on the Internet. An examination of how businesses design websites with specific emphasis on customer service and evaluation of customer responses. Prerequisite- Corequisite Prerequisite: Prior knowledge of e-mail, Internet, and HTML recommended.
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BUS 190 - Marketing and the World Wide Web
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BUS 200: Intermediate Accounting I
4.00 Credits
Broome Community College
An intensive study of accounting theory and procedures. Emphasis on the balance sheet accounts and their inter-relationship with income statement accounts, the accounting process, and correction of errors. Advanced treatment of cash, receivables, and inventories. Prerequisite- Corequisite Prerequisite: BUS 101 Accounting II.
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BUS 200 - Intermediate Accounting I
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BUS 201: Intermediate Accounting II
4.00 Credits
Broome Community College
A more advanced treatment of accounting for property, plant, equipment, intangible assets, current and long-term liabilities. Corporation accounting, funds flow reporting, financial statement analysis. Prerequisite- Corequisite Prerequisite: BUS 200 Intermediate Accounting I.
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BUS 201 - Intermediate Accounting II
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BUS 202: Securities Training Series 7
3.00 Credits
Broome Community College
This course will effectively prepare individuals to pass the General Securities nyse/nasd Registered Representative Examination. The Series 7 license permits individuals to engage in sales and trading activities related to a variety of products including stocks, bonds, mutual funds, municipal securities, options, and direct participation programs. Requires broker/dealer sponsorship to sit for federal/state exams.
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BUS 202 - Securities Training Series 7
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BUS 205: Cost Accounting
4.00 Credits
Broome Community College
Nature and purpose of Cost Accounting and Cost Management. Examine job-order, process, operation, and activity-based costing environments and accounting systems. Accounting for the allocation of manufacturing overhead, common costs, and joint costs. Comparison of absorption, variable, and throughput costing methods. Constructing budgets, emphasizing the flexible budgeting system, and the “analysis of variances” methods. Prerequisite- Corequisite Prerequisite: BUS 210 Managerial Accounting.
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BUS 205 - Cost Accounting
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BUS 209: Operations Management
3.00 Credits
Broome Community College
A study of the overall production-related activities of a manufacturing firm. Topics include: project planning, capacity planning, scheduling, inventory management, MRP, JIT, CIM and TQM.
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BUS 209 - Operations Management
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BUS 210: Managerial Accounting
4.00 Credits
Broome Community College
Accounting for managerial analysis and decision making, providing an analysis of accounting data useful in the planning and control functions of a firm. Study of cost concepts, break-even, cost estimation, differential accounting, responsibility accounting, capital budgeting. Prerequisite- Corequisite Prerequisite: BUS 101 Accounting II or BUS 111 Financial Accounting.
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BUS 210 - Managerial Accounting
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BUS 213: Business Plan Development
3.00 Credits
Broome Community College
Students will learn how to research, develop and write a detailed business plan. Emphasis is placed on understanding the major sections of a business plan: Management and Organization Plan, Product/Service Plan, Marketing Plan, and Financial Plan. In addition the identification and evaluation of resources available for small business funding will be explored. Students will be required to develop and present a business plan. Prerequisite- Corequisite Prerequisite: BUS 113 Introduction to Entrepreneurship.
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BUS 213 - Business Plan Development
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