Accounting Banner
Home Faculty Academics Courses Important Information Links
Printer Friendly     

 

Accounting

 

  

ACC101 / AC11

 

 

Principles Of Accounting I

 
 

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.

 


Prerequisite
No prerequisite.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  4

 


Course Fee applies

 

  

ACC102 / AC12

 

 

Principles Of Accounting II

 
 

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.

 


Prerequisite
ACC101

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  4

 


Course Fee applies

 

  

ACC115 / AC15

 

 

Managerial Accounting

 
 

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.

 


Prerequisite
Prerequisite: ACC101

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  3

 

  

ACC116 / AC16

 

 

Practical Accounting

 
 

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.

 


Prerequisite
Prerequisite: ACC101.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  3

 

  

ACC117 / AC17

 

 

Managerial Accounting For The Hospitality Industry

 
 

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.

 


Prerequisite
Prerequisite: ACC101.

 


Offered On
Eastern Campus in Riverhead

 


Credits:  3

 

  

ACC126 / AC26

 

 

Governmental Accounting

 
 

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.

 


Prerequisite
Prerequisite: ACC101.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  3

 

  

ACC137 / AC37

 

 

Computer Accounting Principles

 
 

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.

 


Prerequisite
ACC101.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  4

 


Course Fee applies

 

  

ACC145 / AC45

 

 

Fraud Examination

 
 

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)

 


Prerequisite
ACC101

 


Offered On
Eastern Campus in Riverhead

 


Credits:  3

 


Course Fee applies

 

  

ACC201 / AC51

 

 

Intermediate Accounting I

 
 

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.

 


Prerequisite
Prerequisite: ACC102.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  4

 

  

ACC202 / AC52

 

 

Intermediate Accounting II

 
 

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.

 


Prerequisite
Prerequisite: ACC201.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  4

 

  

ACC210 / AC70

 

 

Cost Accounting

 
 

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.

 


Prerequisite
Prerequisite: ACC102 or ACC115.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  4

 

  

ACC212 / AC82

 

 

Electronic Spreadsheet Applications for Accounting

 
 

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.

 


Prerequisite
ACC101 and either ACC137, BUS112, or CST101.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  4

 


Course Fee applies

 

  

ACC214 / AC84

 

 

Corporate Finance

 
 

Introductory course in business financial management. Deals with need for funds within the firm and alternative institutions and financial instruments available.

 


Prerequisite
Prerequisite: ACC102.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  3

 

  

ACC218 / AC88

 

 

Federal Income Taxation

 
 

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.

 


Prerequisite
Prerequisite: ACC102 or ACC115.

 


Offered On
Ammerman Campus in Selden
Eastern Campus in Riverhead
Grant Campus in Brentwood

 


Credits:  3