Accounting |
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ACC101 / AC11 |
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Principles Of Accounting I |
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Computerized enhanced instruction examines nature and purpose of accounting theory and procedures through study of accounting cycle, asset valuation and financial statements. Develops foundation of accounting knowledge for additional learning in subsequent courses. |
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Prerequisite
No prerequisite. Credit given for ACC101 or ACC113/ACC114, but not both.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 4
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Course Fee applies
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ACC102 / AC12 |
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Principles Of Accounting II |
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Computerized enhanced instruction develops accounting principles and procedures as applied to partnerships and corporations. Designed primarily for students anticipating careers in accounting or who otherwise require detailed understanding of financial accounting practices. |
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Prerequisite
ACC101
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 4
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Course Fee applies
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ACC115 / AC15 |
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Managerial Accounting |
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Emphasis on attention-directing and problem-solving functions of accounting with respect to management planning and controlling fiscal activities. Recommended for all students outside accounting emphasis. |
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Prerequisite
Prerequisite: ACC101
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 3
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ACC116 / AC16 |
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Practical Accounting |
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Includes three practice sets specially designed to provide students opportunity to prepare federal and state tax forms relating to depreciation, payroll, sales tax, and corporate income and franchise taxes. Also covers the one-write system, bank reconciliations and physical inventory procedures. |
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Prerequisite
Prerequisite: ACC101, or ACC113 and ACC114.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 3
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ACC117 / AC17 |
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Managerial Accounting For The Hospitality Industry |
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Managerial accounting fundamentals especially tailored for students in hospitality service industries. Emphasis on attention-directing and problem-solving functions of accounting with respect to management planning and controlling fiscal activities of hotels and restaurants. |
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Prerequisite
Prerequisite: ACC101, or ACC113 and ACC114.
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Offered On
Eastern Campus in Riverhead
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Credits: 3
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ACC126 / AC26 |
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Governmental Accounting |
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Introduction to concepts and procedures of fund accounting as applied to government and nonprofit institutions. Topics include principles of fund accounting, appropriations, encumbrances, expenditures, and problems and procedures related to use and control aspects of budgets. |
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Prerequisite
Prerequisite: ACC101 or ACC113 and ACC114.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 3
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ACC137 / AC37 |
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Computer Accounting Principles |
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Introductory course providing students with real-life exposure to use of major accounting applications programs on a microcomputer. Payroll, receivables, payables, inventory as well as integrated packages are utilized. |
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Prerequisite
ACC101 or ACC113 and ACC114.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 4
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Course Fee applies
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ACC145 / AC45 |
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Fraud Examination |
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Fraud Examination will cover the principles and methodolgy of fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. (2 hours lecture; 1 hour lab) |
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Prerequisite
ACC101
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Offered On
Eastern Campus in Riverhead
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Credits: 3
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Course Fee applies
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ACC201 / AC51 |
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Intermediate Accounting I |
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Stresses theoretical and analytical aspects of financial accounting. Topics include the Balance Sheet and Income Statement with particular emphasis on current assets, fixed assets and current liabilities. Pertinent pronouncements of the Financial Accounting Standards Board (FASB) are an integral part of the course. |
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Prerequisite
Prerequisite: ACC102.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 4
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ACC202 / AC52 |
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Intermediate Accounting II |
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Involves same theoretical and analytical approach of ACC201 but topical emphasis is on corporate capital, long-term liabilities, investments, fund flow, analysis, and reconstruction of financial statements. Pertinent pronouncements of the Financial Accounting Standards Board (FASB) are an integral part of the course. |
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Prerequisite
Prerequisite: ACC201.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 4
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ACC210 / AC70 |
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Cost Accounting |
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Basic principles and procedures of cost accounting and cost control in a manufacturing organization through study of job order, process and standard cost procedures, budgeting, predetermined cost, variance and decision analysis. |
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Prerequisite
Prerequisite: ACC102 or ACC115.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 4
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ACC212 / AC82 |
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Electronic Spreadsheet Applications for Accounting |
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Concentrates on financial and managerial accounting applications with particular emphasis on using advanced spreadsheet financial functions related to recording business transactions; developing adjusted trial balance; preparing financial statements; analyzing and presenting accounts receivable; analyzing inventory; accounting for property, plant, and equipment; examining bonds payable and time value of money; evaluating performance; understanding cost-volume-profit relationships; and capital budgeting supported by spreadsheet graphics, database and macro capabilities. |
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Prerequisite
ACC101 and either ACC137, BUS112, or CST101.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 4
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Course Fee applies
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ACC214 / AC84 |
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Corporate Finance |
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Introductory course in business financial management. Deals with need for funds within the firm and alternative institutions and financial instruments available. |
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Prerequisite
Prerequisite: ACC102.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 3
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ACC218 / AC88 |
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Federal Income Taxation |
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History of income taxation, gross income and exclusions therefrom; deductions; credits; exemptions; capital gains; depreciation, inventory and accounting methods; accounting records; preparation and filing of tax returns, with special emphasis on small business and individual taxpayers. |
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Prerequisite
Prerequisite: ACC102 or ACC115.
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Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood
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Credits: 3
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