46 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
3 hours; 3 credits Introduction to the concepts and principles of financial accounting. Techniques of data accumulation. Nature and interpretation of financial statements. Corporate accounting. (Not open to students who have completed equivalent prior courses.) Fall and spring terms.
4 hours; 4 credits Introduction to financial and managerial accounting for students not intending to be accounting or finance majors. Accounting and finance majors must take ACCT 2001. Financial topics include a user’s perspective of collecting and organizing information, accounting for accruals and deferrals, accounting for key balance sheet and income statement accounts, and understanding internal controls and basic financial statement analysis tools. Managerial accounting topics include cost behavior, leverage, cost accumulation, budgeting, and performance analysis. Not open to students who have completed ACCT 2001.
3 hours; 3 credits Detailed consideration of the accounting principles and valuation of current assets, operational assets, intangibles, an cash flows. Concepts of future and present value and analytical review of financial statements. Emphasis placed on pronouncements of the Financial Accounting Standards Board. (Not open to students who have completed Economics 71.03 or 71.3.) Fall and spring terms.
3 hours; 3 credits Detailed consideration of long-term investments, liabilities, an stockholders' equity. The statement of cash flows. Accounting for income taxes and changes in accounting. Value of accounting research in solving complex accounting and reporting problems. Other related topics (Not open to students who have completed Economics 71.05 or 71.3.) Fall and spring terms. . Programs and Courses of Instruction Math 1006 or Math 1021, or placement into Mathematics 1011, 1012, 1026, 1201, 1206, or any Mathematics course numbered 2000 or higher.
3 hours; 3 credits This course covers conceptual issues in the design and use of accounting information systems and also includes topics related to the auditing of information sytems, including IT governance and risk assessment, cybersecurity and systems-related control risks. Conceptual topics include flowcharting, relational database concepts, systems control and auditing, and applications of these to internal controls in particular accountin cycles. expected to have proficiency in spreadsheet analysis for business (e.g., MS Excel) before taking this course; for students without this skill set, Computer and Information Science 1050 is highly recommended.
3 hours; 3 credits Applications of data analytics tools and techniques to accounting topics, including managerial accounting, budgeting, planning, and financial analysis. Data visualization techniques using various software. 3421
3 hours; 3 credits Principles and problems associated with the federal income-tax laws. Methods of tax research. Broad implications and consequences of the tax system with brief coverage of other tax laws and jurisdictions. Fall and spring terms.
3 hours; 3 credits Legal theory, legal and deductive reasoning, constitutional law, administrative law, the court system, civil and criminal g procedures, alternative dispute resolution, criminal law and the concepts of tort and strict liability. Common law contract theory, the Uniform Commercial Code, basic elements of a contract, remedies, statute of frauds and third party rights. Secured transactions, personal property and insurance law. (Not open to students who have completed Economics 50.5.)
3 hours; 3 credits Significant issues relating to theory and problems of accounting topics including leases, pensions, and earnings per share. Foreign currency transactions and partnership accounting. (Not open to students who have completed Economics 71.07 or 71.7.)
d 3 hours; 3 credits Theory and problems of consolidated statements and not-for- profit entities. (Not open to students who have completed Economics 71.08 or 71.4.) Fall and spring terms.
3 hours; 3 credits A survey course outlining the basic tax law affecting business enterprises. Corporate income tax from organization of the corporate entity, capital structure, corporate distributions, the income process, redemptions, liquidations, and reorganizations; small business corporations (Sub Ch. S); and partnership taxation. This course is designed to provide theoretical and practical experience with tie-ins to applicable tax forms. The case study method will be used where applicable. A class project or research paper will be required. Fall and spring terms. Accounting 87 equivalent.
3 hours; 3 credits Systematic analysis of legal concepts and principles applied to ownership, control, and management of natural resources (real property); delegating authority and responsibility (agency); structure and functions of business enterprises (partnerships, corporations, and holding companies); creditors' rights, rehabilitation of failing firms (creditors' compositions and bankruptcy); substitutes for money (negotiable instruments); and elements of providing wealth and/or income during life and after death (trusts and wills). Fall and spring terms.
3 hours; 3 credits Procedures for auditing of business processes. Government audits. Internal audits. Non-audit services. Audit sampling. An introduction to the use of information technology and data analytics in auditing. Information systems and control
3 hours; 3 credits Basic postulates of accounting and income measurement. Accounting aspects of business control and decision making. Application of accounting in special areas including those subject to administrative control. Written and oral reports. Course description may be obtained in the department office before registration. equivalents.
3 hours; 3 credits Basic postulates of accounting and income measurement. Accounting aspects of business control and decision making. Application of accounting in special areas including those subject to administrative control. Written and oral reports. Course description may be obtained in the department office before registration.
3 hours; 3 credits Topics vary from term to term. Course description may be obtained in the department office before registration. Students may take this course twice, but may not repeat topics.
9 hours average weekly field work, totalling at least 135 hours; An off-campus internship supervised and approved by a faculty member and will require written assignments and a final report. accounting and upper sophomore status and permission of the instructor.
9 hours average weekly field work, totalling at least 135 hours; This off-campus internship will be supervised by a faculty member and will require written assignments and a final report. As a permission-only class, all internships must be approved by the faculty member teaching the internship course. least 13 credits of undergraduate courses in accounting. ms and Courses of Instruction
Intensive study of accounting principles and managerial
30 hours plus conference; 3 credits Asset valuation and related problems of enterprise reporting. Financial accounting issues for complex business entities from both a conceptual and technical view. (Not open to students who have completed Economics 706X.) permission of the chairperson or the chairperson's designee.
Developments, and Advanced Problems 30 hours plus conference; 3 credits Methodology used in tax research and planning. Ethical and policy considerations in tax planning and tax decisions. Capital gains, reorganization, estate planning, exempt organizations, pensions, special purpose entities. (Not open to students who have completed Economics 707X.) permission of the chairperson or the chairperson's designee.
30 hours plus conference; 3 credits Analysis and interpretation of financial statements primarily by external decision makers. Fundamental analysis techniques in equity (share) evaluation decisions. Credit assessment and debt valuation decisions. Measures of liquidity, solvency, capital structure, return on investments, and operating performance. Impact of accounting conventions and alternative standards on analytical measures. accounting or permission of the chairperson or the chairperson's designee.
Securities and Exchange Commission and Other
30 hours plus conference; 3 credits Survey of private substantive rights; government regulatory agencies as they relate to business activities; comprehensive examination of regulations concerned with the protection of consumers, investors, employees, and the preservation of the environment and competition. (Not open to students who have completed Economics 752X.) permission of the chairperson or the chairperson's designee.
45 hours; 3 credits The practical application of accounting and government regulations regarding the taxation of individuals and entities. Legal aspects of operating a business, regulation, and corporate social responsibility. The federal tax process, procedures, accounting, and planning are explored. This course is the same as Business 7131X. accounting.
& Research 45 hours, 3 Credits (Fully Online) The purpose of this fully online course is to gain a thorough understanding of tax research today with the hands-on practice needed for success. The course will use the latest examples and engaging discussions to focus on the most important elements of tax ethics, tax law, tax practice and tax research. Prerequisite or Corequisite: Admission to the accounting/tax specialization, completion of the Preliminary Core (unless waived) or permission of the Chairperson or Chairperson’s designee.
45 hours, 3 Credits (Fully Online) To learn about tax accounting methods. This fully online course will focus on an overview of the fundamentals of property transactions, general accounting methods, specific rues with respect to installment method, long term contracts, claim of right, tax benefit rule, at risk rules, passive activity rules, original issue discount, market discount, contingent debt. We will examine not only the rules themselves, but the rationale behind the rules. Prerequisite or Corequisite: Admission to the accounting/tax specialization, completion of the Preliminary Core (unless waived) or permission of the Chairperson or Chairperson’s
45 hours, 3 Credits (Fully Online) This fully online course is designed to introduce students to fundamental principles of estate and gift taxation. Topics covered include transfers subject to estate and gift taxation, trusts, allowable deductions and credits, spousal transfers, gifts to charity, compliance issues, audit matters, and planning for the “digital afterlife.” Current developments will also be discussed. Prerequisite or Corequisite: Admission to the accounting/tax specialization, completion of the Preliminary Core (unless waived) or permission of the Chairperson or Chairperson’s designee.
45 hours; 3 credits (Fully Online) The goal of this fully online course is to introduce the multitude of taxes levied by State and Local Governments with particular emphasis on Sales and Use Tax. This course explores practical approaches, tools and techniques used by State and Local Tax practitioners to provide effective consultation and tax planning. Topics included are: Overview of State Taxation, Sales & Use Tax Considerations, Income Tax Considerations, Employment Taxes, Credits & Incentives, and State and Local Due Diligence Reporting. Prerequisite or Corequisite: Admission to the accounting/tax specialization, completion of the Preliminary Core (unless waived) or permission of the Chairperson or Chairperson’s designee.
45 hours; 3 credits (Fully Online) This fully online course provides an introduction to the U.S. federal income taxation of corporations and their shareholders as well as partnerships. The course focuses on the relevant provisions of Subchapter C of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing corporate formation, operations, distributions, and liquidation. Practical in-class study problems facilitate self- discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes Prerequisite or Corequisite: Admission to the accounting/tax specialization, completion of the Preliminary Core (unless waived) or permission of the Chairperson or Chairperson’s designee.
45 hours; 3 credits (Fully Online) This fully online course offers practical guidance to help practitioners uncover potential problems, apply appropriate remedies, and structure a transaction for maximum tax benefits. It examines fundamental and advanced aspects of deferring taxes and converting ordinary income to capital gain on real estate held for profit. It also looks closely at the tax treatment property held for personal purposes. Prerequisite or Corequisite: Admission to the accounting/tax specialization, completion of the Preliminary Core (unless waived) or permission of Chairperson or Chairperson’s designee. Programs and Courses of Instruction
45 hours; 3 credits (Fully Online) The goal of this fully online course is to examine the major areas of employee benefits taxation such as traditional compensation and benefits law as well as loans to employees, stock compensation arrangements, deferred compensation plans, tax deferred annuities, retirement plans and other relevant topics such as Social Security and Medicare. Prerequisite or Corequisite: Admission to the accounting/tax specialization, completion of the Preliminary Core (unless waived) or permission of the Chairperson or Chairperson’s designee.
45 hours; 3 credits (Fully Online) This fully online course offers a comprehensive examination of the income taxation of securities as well as a discussion of how various transactions in all types of securities are taxed. Covers transactions in: notional principal contracts-financial derivatives, asset-backed securities, debt/equity issues and other types of security transactions. Prerequisite or Corequisite: Admission to the accounting/tax specialization, completion of the Preliminary Core (unless waived) or permission of the Chairperson or Chairperson’s designee.
30 hours plus conference; 3 credits (Fully Online) Current issues and problems in accounting, taxation and the accounting/tax profession. completion of the Preliminary Core (unless waived) or permission of the Chairperson or Chairperson’s designee.
45 hours; 3 credits An introduction to international taxation, emphasis on corporations. Topics include tax residence, transfer pricing, inbound and outbound taxation of passive and active income, international tax treaties, tax havens, enforcement. Contemporary issues in international taxation.
30 hours plus conference; 3 credits Analytical approach in examining major international dimensions of financial and managerial accounting. National and cultural influences on accounting and the accounting profession. Financial regulations, international accounting standards, and transparency in financial reporting. Case studies. accounting or permission of the chairperson or the of chairperson's designee.
30 hours plus conference; 3 credits Topics vary from term to term. Students may take this course two times, but may not repeat topics.
Minimum of 135 hours of independent work and conference; 3 credits Independent research for students concentrating in accounting. Supervised by a faculty member. This course may be used as a stage in the preparation of a master's thesis. One or more written reports and/or final examination. (Not open to students who have completed Economics 7091G [782G].) 7108X [708X]; and permission of the chairperson or the chairperson's designee. The following inactive course(s) will only be offered if there is suffi
Accounting 55 cient demand:
Source: CUNY Brooklyn College's catalog, linked per course · table learning_unit · CourseShelf publish 61
