23 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 107Financial Accounting I3
Students taking Financial Accounting I will be involved in accounting theory and its applications. In addition, there will be an in-depth study of the nature of assets and liabilities such as cash, accounts receivable, accounts payable, short-term investments, inventories, plant and equipment, intangibles and the preparation of financial statements. During the semester, emphasis will be placed on journal entries, posting, preparation of month-end financial statements as well as closing and adjusting entries.
Students continuing onto Financial Accounting II will be focusing more on the topics in corporate accounting such as contributed capital, stock rights, convertible securities, retained earnings, and earnings per share. The course will also focus on procedures for a merchandising business, including accounts and notes receivable and interest, accounts and notes payable and interest, types of inventory systems, and inventory valuation, accounting for long-term assets and related depreciation methods. In addition, the course covers bond discounts and premiums, statements of cash flow, analyses of financial statements including comparative analysis and liquidity, profitability, and leverage measurement.
Total Major-Related Credits ........................................................................................... 45 Course No. General Education Credits
This course will enable students to apply their knowledge of accounting utilizing computer software. Students will use QuickBooks software to perform general ledger, accounts receivable, accounts payable, inventory, job costs and payroll functions. In addition, students will complete an accounting practice set using the computer software for the purpose of an “on the job” simulation.
This course briefly reviews the history of taxation, tax legislation and research and covers the Internal Revenue Code and Regulations. Methods and forms required to complete tax returns are carefully examined and completed.
This course presents an introduction to the basic concepts and principles of financial accounting and an in-depth analysis of the basic elements in accounting. Included are cash and investments, receivables, inventory and related financial statements, general valuation procedures, inventory estimating procedures and an overview of the accounting processes through problem solving. The College of Westchester 99
This course will be taught with a hands-on approach. Students will learn to apply the concepts learned in Financial Accounting I through exercises based on typical applications and forms used in business and industry. Students will acquire, through simulated practice sets, the skills that will be needed in a real-world work environment. Topics emphasized will be payroll applications, inventory, depreciation valuations, adjusting and closing entries.
This course is a study of the principles of cost accounting by elements: material, labor and overhead. Applications to modern manufacturing plants and other types of business enterprises are presented.
This course examines the nature and many types of fraudulent business and accounting activities prevalent in today’s technologically advanced world. The course uses real life cases and business examples to teach students how to identify, detect, investigate, and prevent fraud.
The Associate Degree Program Internship is designed to give students hands-on-experience in a business environment and to assist students transitioning from college to the workplace. Emphasis will be placed on developing positive workplace habits, attitudes, and behaviors, which will enable associate level students to apply the knowledge and skills learned in the classroom and to meet employer expectations upon graduation.
GPA 2.5 or higher, prior approval by the Department Chairperson is required before registration.
ACC 311Intermediate Accounting II3
This course is an advanced course which presents a detailed analysis with respect to fixed assets, liabilities and retained earnings. Also covered are retirement of fixed assets and related depreciation, valuation of capital stock, and accounting for bonds and investments. This course integrates and provides an emphasis on current financial topics and their application.
Total Major-Related Credits ........................................................................................... 75 Course No. General Education Credits
This course covers accounting and reporting for business combinations, mergers, consolidated financial statements, foreign currency transactions, and equity method of reporting investments, intercompany transactions, and translation of financial statements. Fund and selected governmental accounting topics will also be covered.
This course advances the student’s ability to effectively analyze a set of financial statements. The student will learn how to integrate key elements, such as economic characteristics and current conditions of a firm’s business, in order to evaluate the profitability and risk of a company.
Federal income taxation principles and concepts pertaining to partnerships, corporations, trusts, and estates are introduced, examined and applied. Also discussed are transactions related to distributions, dividends, redemptions, liquidations, and reorganizations. Internal Revenue Code, rulings, regulations, and research techniques are reviewed and applied. Advanced applications pertaining to individuals regarding tax planning and preparation are also examined. Students will complete simulated case projects.
This course will help students gain a grasp of cost accounting systems that enable management to plan and track production costs in the manufacturing process. Included in the review of costs will be materials, labor, and factory overhead. Cost accounting systems will include process costing, standard costing, and cost analysis.
The course provides a comprehensive presentation of the fundamentals of data organization, classification, control, and reporting. Various accounting systems will be analyzed with an emphasis on database management and systems analysis, creation, and control. The College of Westchester 100
ACC 350Accounting Ethics and Professional Responsibility3
This course examines the background and nature of the “new” era of corporate and professional accountability and governance. Readings and cases examine the behavior and interaction of directors, executives, and accountants. Important legislation which has impacted the practice of accounting, and the current business environment will be discussed and critiqued in order to expose students to moral and ethical decision making. The “new” code of conduct (as provided by the PCAOB, SEC, AICPA, SOX, and ethical decision models) should have appropriate values and ethical reasoning integrated throughout the course material.
This is an advanced course with an in-depth study of accounting theory and the practice of accounting. Underlying concepts found in Generally Accepted Accounting Principles, Financial Accounting Standards Board pronouncements and International Reporting Financial Standards are reviewed, discussed, and evaluated. Other topics relevant to the practice of accounting are also discussed.
Standards, procedures, and techniques used by certified public accountants in the examination of financial statements will be introduced, reviewed, and applied. The nature and use of internal control procedures and methods of gathering audit evidence will be emphasized. The auditor’s report will be reviewed and discussed with a focus on form and content. Ethical and legal considerations will also be emphasized. Students will complete a comprehensive case study.
THIS COURSE IS FOR DAY DIVISION STUDENTS ONLY The Internship is a capstone course involving the culmination project in the Accounting BBA program. It will provide students an opportunity to demonstrate they have achieved the goals for learning established within the program. The Internship course integrates coursework, knowledge, skills, and practical learning to enable the student to demonstrate a broad mastery of learning across the curriculum for future employability and further career advancement.
The Internship course must be taken in the final two semesters of a student’s degree program.
ACC 470APreparation Workshop for BBA Accounting Internship Non-Credit
THIS COURSE IS FOR EVENING DIVISION STUDENTS ONLY This course is a non-credit workshop which occurs in the term prior to the BBA Accounting Internship assignment. The purpose of this workshop is to complete the internship site selection process, which may entail a formal interview with the prospective site supervisor. Students must complete this workshop in order to enroll in the ACC470B – BBA Accounting Internship. to a student’s enrollment in ACC470B.
The Workshop course must be taken in the final five terms of a student’s degree program and must be completed prior
ACC 470BBBA Accounting Internship3
THIS COURSE IS FOR EVENING DIVISION STUDENTS ONLY This course is a continuation of ACC470A. The Internship is the capstone course for the BBA in Accounting. Students will be placed in a workplace setting where they will have the opportunity to apply their skills and knowledge to typical tasks they may encounter in actual employment. They will be expected to report to their worksites as if they were employees and will be subject to supervision, coaching, performance feedback, and responsibility for assignments appropriate to their preparation and employee level. Work schedules will be combined with class meetings. These meetings will be jointly conducted by professors from Career Development Services and the General Education department. The purpose of these classes is to reflect upon Internship experiences and assignments, review and discuss journal entries, organize thoughts, ideas and materials for the internship paper, receive and offer support to fellow internship students, gain greater self-awareness of one’s preparation and readiness for work using their skill set.
