34 courses with the subject ACC, 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.
ACC 150ACCOUNTING FOR NON-BUSINESS MAJORS3
(formerly BUS 150 Financial Literacy for Non-Business Majors; formerly Introduction to Accounting: Language of Business) This course will introduce the non-business major to financial statements and the basic concepts underlying accounting. The course is designed to enable students to read and understand, rather than prepare, the financial statements and annual reports of public and non-public companies. Topics for discussion include the income statement, balance sheet and statement of cash flows, as well as managerial financial reporting, including budgeting. Emphasis will be placed on the importance of each presentation in today’s business environment. For non- business majors only. (Offered Fall)
This course will introduce the non-business major to financial statements and the basic concepts underlying accounting. The course is designed to enable students to read and understand, rather than prepare, the financial statements and annual reports of public and non-public companies. Topics for discussion include the income statement, balance sheet and statement of cash flows, as well as managerial financial reporting, including budgeting. Emphasis will be placed on the importance of each presentation in today’s business environment. For non-business majors only.
(formerly BUS 160 and BUS 260) Study of the application of basic accounting principles as they are used in the general accounting cycle, including journal entries, ledgers, trial balances and financial statements. Other topics include the proper recording of: revenue and related costs for service, manufacturing, and merchandising companies, cash, receivables, inventories, fixed and intangible assets, current liabilities including payroll, long term debt and equity. (Offered Fall, Spring)
Study of the application of basic accounting principles as they are used in the general accounting cycle, including journal entries, ledgers, trial balances and financial statements. Other topics include the proper recording of revenue and related costs for service and merchandising companies, cash, receivables, inventories, fixed and intangible assets, current liabilities including payroll and equity.
A continuation of Accounting I. Topics include financial statement analysis, analysis of cash flows, investments and long-term liabilities. The course provides an introduction to managerial accounting concepts and their relevance to business decisions. Studies of cost behavior, cost volume profit analysis, budgeting, and cost variance analysis provide a framework for the meaningful comprehension of managerial accounting.
ACC 2710Accounting Software for Small to Medium Enterprises: An Introduction to Quick Books1
QuickBooks is one of the most popular, well-designed accounting software programs used in the Small to Medium (SME) size business community today. It is utilized for most financial business processes, including: setting up a company, its preferences and its corresponding chart of accounts, recording transactions with customers and vendors, managing lists, reconciling your bank accounts, analyzing reports and preparing financial statements. In this introduction to QuickBooks class, concepts are presented through hands-on exercises using a case study approach.
(formerly BUS 361) This course provides an introduction to fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind these procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive procedures for cash outflow irregularities, substantive procedures for asset irregularities, financial statement fraud and examination reporting.
(formerly BUS 262; Financial Accounting I and BUS 362) This course is an in-depth analysis of accounting principles and theory related to the asset side of a corporation’s balance sheet. In addition, the course covers current liabilities and long-term debt.
This course is an in-depth analysis of accounting principles and theory related to the asset side of a corporation’s balance sheet. In addition, the course covers current liabilities and long-term debt.
(formerly BUS 263; Financial Accounting II and BUS 363) This course is an in-depth analysis of accounting principles and theory relative to the liability side of a corporation’s balance sheet. In addition, the course covers the income statement and the statement of cash flows.
This course is an in-depth analysis of accounting principles and theory relative to the liability side of a corporation's balance sheet. In addition, the course covers the income statement and the statement of cash flows.
Various cost accounting concepts such as Job Order and Process Costing techniques are studied. Specific topics include detailed analysis of cost behavior, cost volume profit analysis, methods of overhead allocations, detailed cost variance analysis and pricing decisions.
This course provides an introduction to fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind these procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive procedures for cash outflow irregularities, substantive procedures for asset irregularities, financial statement fraud and examination reporting.
(formerly BUS 266 and BUS 366) A study of the basic principles of federal income taxation as applied to individuals, partnerships and corporations, Social Security, Gift, and Estate Taxes. Consideration will be given to personal income tax returns and their preparation. An analysis of the role of taxation in the development of managerial policies in work organizations.
A study of the basic principles of federal income taxation as applied to individuals, partnerships and corporations, Social Security, Gift, and Estate Taxes. Consideration will be given to personal income tax returns and their preparation. An analysis of the role of taxation in the development of managerial policies in work organizations.
(formerly BUS 267 and BUS 367) Analysis of Federal and New York State Income Tax laws as they apply to partnerships, corporations and fiduciaries. Prerequisite:
This course covers the accounting for Consolidations, Mergers and Acquisitions in detail as required by the Financial Accounting Standards Board. This course also covers the topics relating to the accounting for investments, foreign currency transactions, futures and options, state and local governments, not for profit organizations, partnerships, bankruptcy and SEC Reporting.
(formerly BUS 269 and BUS 369) Introduction to the Accountant’s independent review and evaluation of a client’s financial statements. Included in this course will be the discussion of such related factors in current accounting practice as: systems of internal control, record keeping and related testing procedures, ethical, social and political influences of the accounting profession, auditing standards: computer auditing, use of statistical sampling and an analysis of the Sarbanes-Oxley Act as it applies to audits of public companies.
Introduction to assurance services provided by independent accountants with emphasis on an audit of a client's financial statements and accountant's ethical and professional responsibilities. Included in this course will be the discussion of the ethical, social and political influences of the accounting profession, generally accepted auditing standards prescribed by the AICPA and PCAOB and the components of the audit process, including assessing audit risk, internal control and information technology considerations, nature of audit procedures, use of audit sampling and auditor reporting.
This course covers fund accounting, budget and control issues, revenue and expense recognition, long term assets and obligations, and other relevant issues in financial reporting for both government and nonprofit entities.
ACC 3720Computerized Accounting and Computer Systems3
This course addresses key concepts and trends in accounting information systems technology. Contemporary issues such as ethics and the effect of information technology on business are presented along-side traditional topics such as internal control, accounting cycles, documentation techniques and systems development. Students gain practical experience working with a computerized accounting system.
ACC 3730Accounting Information Systems and Data Analytics3
This course provides an in-depth study of accounting information systems, with an emphasis on internal controls and computer assisted auditing techniques. Students will also learn how the accounting profession employs data analysis and visualization to assess risk and inform decision making.
This course integrates/reviews accounting principles, theories and practices. It includes the introduction of contemporary accounting issues and assists students in the correlation of their accounting education to situations that they may encounter as they transition into their professional careers. Using skills developed over their undergraduate careers, students will demonstrate a mastery of accounting, management, finance, marketing and economic theory and employ both written and oral communication skills through the use of individual and/or team presentations. Such presentations shall use quantitative and modeling skills to analyze and evaluate current business problems and issues. Students will integrate a strong ethical thought process into their decision making, employ logical and critical reasoning to action-oriented strategic planning and demonstrate respect for others in the global society.
