accounting acc 150 accounting for non-business majors acc 171 [PDF]

ACC 171 ACCOUNTING SOFTWARE FOR SMALL TO MEDIUM ... forensic accounting examinations and the reasoning behind these proc

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ACCOUNTING ACC 150 ACCOUNTING FOR NON-BUSINESS MAJORS (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. 3 credits

ACC 171 ACCOUNTING SOFTWARE FOR SMALL TO MEDIUM ENTERPRISES: AND INTRODUCTION TO QUICK BOOKS (formerly BUS 171) 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. 1 credit

ACC 260 ACCOUNTING I (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. 3 credits

ACC 261 ACCOUNTING II (formerly BUS 161 and BUS 261) 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. A study of cost behavior, cost volume profit analysis, budgeting, and cost variance analysis that provides a framework for the meaningful comprehension of managerial accounting. Prerequisite: ACC 260. 3 credits

ACC 361 FORENSIC ACCOUNTING (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. Prerequisite: ACC 363. 3 credits

ACC 362 INTERMEDIATE ACCOUNTING I (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. Prerequisites: ACC 261. 3 credits

ACC 363 INTERMEDIATE ACCOUNTING II (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. Prerequisite: ACC 362. 3 credits

ACC 364 COST AND MANAGERIAL ACCOUNTING SYSTEMS (formerly BUS 264 and BUS 364) Various cost accounting concepts and 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. Prerequisite: ACC 261. (Offered Fall, Spring) 3 credits

ACC 366 TAXATION I (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. Prerequisite: ACC 261. 3 credits

ACC 367 TAXATION II (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: ACC 366. 3 credits

ACC 368 ADVANCED ACCOUNTING (formerly BUS 268 and BUS 368) A study of the theory of partnership formation, operation and liquidation. Also provides an analytical overview of the accounting problems associated with business combinations and the preparation of financial reports that reflect statements of the American Institute of Certified Public Accountants, the American Accounting Association and the Securities and Exchange Commission. Prerequisite: ACC 363. 3 credits

ACC 369 AUDITING (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. Prerequisite: ACC 363. 3 credits

ACC 370 GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING (formerly BUS 370) 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 non-profit entities. Prerequisite: ACC 363. 3 credits

ACC 372 COMPUTERIZED ACCOUNTING AND COMPUTER SYSTEMS (formerly BUS 372) 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. Prerequisite: ACC 260. 3 credits

ACC 491 ACCOUNTING CAPSTONE (formerly BUS 491 and Accounting Research Seminar) Writing-Intensive Course 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. Prerequisite: Senior Standing. 3 credits

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