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  • AC 334: Advanced Computerized Accounting

    3.00 Credits
    Monroe College-New Rochelle

    3 credits A rigorous and intensive course in computer applications of accounting software for mid-sized businesses, large businesses, multinational corporations, and subsidiaries of large enterprises. The Great Plains Dynamics Accounting software is the centerpiece of this course. Students are taught to become hands on users of all modules of the software, including System Video Training Sessions, Computer Based Tutorials, and Exercises. Mastery of this powerful accounting software will provide students with world-wide career opportunities. PREREQUISITE: AC-212
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  • AC 340: Advanced Accounting

    4.00 Credits
    Monroe College-New Rochelle

    4 credits This is an intensive course dealing with financial accounting and reporting for business combinations, mergers, consolidated financial statements, branch office accounting, foreign currency transactions, equity method of reporting investments, translation of financial statements of foreign affiliates, segment reporting and interim reporting, fund accounting and accounting for governmental units, and corporate reorganization and liquidation. Accounting for nongovernment- non-business organizations and other specialized areas selected by the instructor are covered. PREREQUISITE: AC-331
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  • AC 350: Cost Accounting

    4.00 Credits
    Monroe College-New Rochelle

    4 credits This course thoroughly examines the job order cost system and process cost system. Budgeting and standard costing are introduced. Emphasis is on accumulating and using cost data to evaluate and control manufacturing costs and to assist management in planning, decision-making and performance analysis. PREREQUISITE: AC-162
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  • AC 390,391: Cooperative Education Seminar

    3.00 Credits
    Monroe College-New Rochelle

    3 credits An elective course that provides students with the opportunity to exercise their understanding of the academic field and to apply classroom theory in actual work settings in paid and nonpaid supervised positions. A minimum of 15 hours per week of work, plus tutorial sessions, which include discussions of topics related to matters on the job as well as career exploration. PREREQUISITE: 30 credits
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  • AC 395: Corporate Internship in Accounting And Finance

    6.00 Credits
    Monroe College-New Rochelle

    6 credits This course provides students with the opportunity to apply skills learned in the classroom within their discipline to a corporate experience. The goal is to better prepare students to be professionals in their chosen career by gaining "Real Life" experiencewhile immersing them fully into a corporate setting. Students are required to complete 320 hours at the Corporate Internship setting. The Internship can be an integral part of each of the majors and its primary goals are the following: 1. To enable the student to apply the knowledge gained in the classroom in a practical business setting. 2. To help the company solve particular business problems and get to know a prospective full-time candidate, assessing his/her profile and fit in the company.
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  • AC 428: Managerial Accounting

    4.00 Credits
    Monroe College-New Rochelle

    4 credits This course reviews managerial accounting concepts and methods which are used in management decision making. Topics discussed include systems of cost accumulation, budgeting, standard costs and direct costing. The course also integrates material from accounting with economic analysis, quantitative methods, cost-volume profit analysis and profit performance. PREREQUISITE: AC-350.
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  • AC 440: Auditing I

    3.00 Credits
    Monroe College-New Rochelle

    3 credits This course explores the auditing environment and auditing objectives. Auditing theory and practice, the ethics of the accounting profession and diversified techniques of auditing are integrated into class discussions. Procedures for auditing the income statement and the balance sheet are emphasized. The importance of independence and other aspects of the code of professional ethics, legal liability and internal control are discussed. The auditor's responsibility for subsequent events are also considered. PREREQUISITE: AC-331, COREQUISITE: AC-340
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  • AC 449: Accounting Theory And Problems

    4.00 Credits
    Monroe College-New Rochelle

    4 credits This course emphasizes the interrelationship between accounting theory and practice. It provides for the advanced study of the essential concepts and assumptions under-lying accounting theory and practice. Major aspects of the historical development of accounting theory are reviewed. Special emphasis is placed on an analysis and evaluation of the current status of Generally Accepted Accounting Principles (GAAP) as well as issues facing the accounting profession. The course involves a study of the content and implications of the literature of the profession contained in Financial Accounting Standards Board (FASB) pronouncements. Attention is given to regulatory bodies, and their influences, such as the Securities and Exchange Commission (SEC). Federal tax implications are reviewed where appropriate. PREREQUISITE: AC-331
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  • BL 101: Business Law I

    3.00 Credits
    Monroe College-New Rochelle

    3 credits Introductory course designed to provide an understanding of the substantive law, procedural law and principles of the law of contracts, public policy and consumer protection under the Uniform Commercial Code. Students are urged to complete EN-109 prior to enrolling in this course.
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  • BL 102: Business Law II

    3.00 Credits
    Monroe College-New Rochelle

    3 credits Concepts, analysis, perspective, the regulatory environment and cases in commercial law are covered. The laws of agency, partnership and corporations are thoroughly examined. Commercial paper, as treated under the Uniform Commercial Code's methodology, is presented.
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