YOU ARE HERE: HomeCoursesAccounting

ACC 101 - Accounting I

Prerequisites: A student with two or more remedial requirements cannot take this course.

Description: This course is an introduction to financial statements, analysis of the statements, and accounting concepts and theories for service and merchandising entities. Other topics include cash, receivables, inventory, and current liabilities. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Fall, Spring, Summer

Credit Hours: 3
Department: Accounting and Business Admin

ACC 102 - Accounting II

Prerequisites: ACC 101 with a grade of C or better

Description: This course is an introduction to accounting concepts and theories for corporations and manufacturing entities. The course focuses on accounting concepts for non-current assets and long term liabilities. It also includes financial statement analysis as well as specific accounting concepts relating to statement of cash flows and cost accounting. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Fall, Spring, Summer

Credit Hours: 3
Department: Accounting and Business Admin

ACC 104 - Managerial Accounting

Prerequisites: ACC 101 with a grade of C or better.

Description: This course is an introduction to the concepts of Managerial Accounting and their application in today's business environment. The course presents managerial tools and their uses in decision making within manufacturing, merchandising and service entities. It also emphasizes specific managerial uses of the accounting information within the entity. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Summer

Credit Hours: 4
Department: Accounting and Business Admin

ACC 125 - Computerized Accounting

Description: An introductory course providing students with accounting knowledge incorporating accounting software programs such as Peachtree, QuickBooks and other similar commercial software packages. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Fall, Spring

Credit Hours: 4
Department: Accounting and Business Admin

ACC 201 - Intermediate Accounting I

Prerequisites: ACC 101 and ACC 102 with grade of C or better in each course.

Description: This course examines the theory and concepts of financial accounting as expressed by authoritative pronouncements of the Financial Accounting Standards Board and the Accounting Principles Board. The course provides a review of the accounting cycle and focuses on the financial reporting which includes the preparation and analysis of the balance sheet, the income statement, and the statement of changes in stockholder's equity. The course also provides and introduction to the others aspects of financial reporting and analysis. Additional topics covered include specific accounting concepts relating to current assets, plant assets, intangibles, revenue recognition, and the time value of money. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Fall, Spring, Summer

Credit Hours: 3
Department: Accounting and Business Admin

ACC 202 - Intermediate Accounting II

Prerequisites: ACC 201 with a grade of C or better.

Description: This course continues to examine the theory and concepts of financial accounting as expressed by authoritative pronouncements of the Financial Accounting Standards Board and the Accounting Principles Board. The course focuses on the preparation and analysis of the statement of cash flows and specific accounting concepts relating to non-current assets, current and long-term liabilities, accounting for income taxes, leases, and post employment benefits. Additional topics covered include contingencies, contributed capital, accounting changes and errors, and earnings per share. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Fall, Spring, Summer

Credit Hours: 3
Department: Accounting and Business Admin

ACC 203 - Federal Income Taxes

Prerequisites: ACC 101 with a grade of C or better.

Description: Federal income tax laws and filing requirements as applied to the preparation of individual and sole proprietorship returns including all related schedules. Introduction to tax planning. This course should not be taken by those intending to take the C.P.A. examination. Not offered every semester. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Fall

Credit Hours: 3
Department: Accounting and Business Admin

ACC 206 - Payroll Systems and New York State Taxes

Description: A course providing the underlying concepts, theories, and procedures for payroll systems, payroll record keeping, and employers' payroll requirements for filing N.Y.S. and N.Y.C. payroll taxes. N.Y.S. tax law as applied to the preparation of individual, unincorporated and franchise returns. N.Y.S. sales tax law and preparation of sales tax returns. Tax planning and researching tax problems. Not offered every semester. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Fall

Credit Hours: 3
Department: Accounting and Business Admin

ACC 208 - Cost Accounting

Prerequisites: ACC 101 and ACC 102 with a grade of C or better.

Description: This course examines the uses of accounting information by management in planning and controlling operations, for inventory evaluation and profit determination, and for making both short and long term decisions. A detailed examination is made of job order process and standard cost systems used in recording costs. The various types of quantitative tools used by management in making business decisions are studied. Not offered every semester. SUNY GEN ED-n/a; NCC GEN ED-n/a Offered: Spring

Credit Hours: 4
Department: Accounting and Business Admin