ACC 100 INTRODUCTION TO ACCOUNTING 2 credits / 3 hours (Formerly ACC 1841) Prerequisite: BUS 100 Co-requisites: MAT 020 and Sections in English: ENG 091 or ESL 091 or above. Sections in Spanish: ESL 035 The student will become familiar with the nature of accounting and recording process for business transactions, and will acquire an understanding of the complete accounting cycle for a service and merchandising business. The student will develop the ability to record business transactions in special journals, to maintain general and subsidiary ledgers, to prepare simple entries to adjust recorded data, and to prepare financial statements commencing with the worksheet for a service business and a merchandising business. The student will study the accounting operations associated with each. The student will become familiar with accounting for payroll, develop the ability to calculate employee earnings and deductions, complete a payroll register and record accounting entries for employee earnings and deductions and for payment of the payroll. Both service and merchandise will be covered. Computerized accounting will be emphasized through the use of computerized general ledger software. ACC 101 ACCOUNTING I 3 credits / 3 hours (Formerly ACC 1842) Prerequisite: ACC 100 Co-requisites: ENG 091 or ESL 091 or above The student will study the accounting operations associated with employer payroll taxes and reports. The student will become familiar with accounting for notes payable and notes receivable and interest, and accounting for bad debts. The student will study the accounting processes associated with merchandise inventories, accounting for plant assets and depreciation and accounting for accruals and deferrals. The student will study the accounting process associated with corporate formation and paid-in capital. In addition, The student will develop the ability to analyze and calculate the effects of operating, investing and financing activities on cash and prepare a statement of cash flows. The student will be required to complete a computerized practice set for a corporation. ACC 102 ACCOUNTING II 3 credits / 3 hours (Formerly ACC 1843) Prerequisite: ACC 101 The student will study in detail the techniques and methods of managerial accounting and become familiar with accounting for partnerships. Areas of concentration will include: cost concepts and analysis of costs, materials control, accounting for labor, the nature and application of manufacturing overhead, job order cost systems, process cost systems, cost/volume profit analysis, budgeting, and standard costing. Statement of cash flow will be covered in detail, and a comprehensive discussion on long-term liabilities and investments will be presented. ACC 110 College Accounting I 4 credits / 4 hours Co-requisites: BUS 100, ENG 110, MAT 30 The student will become familiar with the recording process and acquire an understanding of the accounting cycle. The student will learn the techniques of recording transaction in special journals, summarizing the transactions, adjusting and closing entries. Areas covered include receivables and payables, merchandising inventory, fixed and intangible assets, current liabilities and payroll accounting. The student will be introduced to manual and computerized accounting systems and basic internal control procedures. Sarbanes-Oxley reporting will be discussed. Integrity, objectivity and Business Ethics will be covered at the of each chapter. ACC 111 College Accounting II 4 credits / 4 hours Pre-requisite: ACC 110 The student will study the accounting process associated with corporate formation, payment of dividends and paid-in capital. Corporate organization, issuance of stocks and dividends, issuance of bonds and related interest accruals will also be discussed in depth. In addition, the student will be introduced to long-term liabilities and investments. The statement of cash flows will be discussed and analyzed in depth. A thorough discussion will cover job order, process costing and standard costs, as well as cost behavior and costvolume profit analysis. Analysis and interpretation ACC 150 ACCOUNTING APPLICATIONS FOR THE MICROCOMPUTER 3 credits / 4.5 hours Prerequisite: ACC 101, CIP 101, ENG 091 or ESL 091 or above This course emphasizes management information systems through giving students "hands-on" microcomputer experience in the processing of accounting data and solving accounting problems. Areas in which students will prepare computerized accounting records and reports include journals, ledgers, trial balance, accounts receivable, accounts payable, and payroll. Students will explore both spreadsheets and dedicated accounting software (including QuickBooks) and will be introduced to Peachtree. ACC 199 INTERNSHIP SEMINAR (Formerly ACC 1814) 1 credits / 6 hours Prerequisite: Completion of 14 credits in accounting, and permission of the Coordinator; ENG 110 or higher Students will apply classroom theory and techniques to assigned work situations through department- selected part-time experience in the accounting field. Employers or the college will provide work sites. Evaluation of the experiential learning will be based on student reports and weekly conferences between the work supervisor and the faculty coordinator. The work assignment will be equivalent to six hours per week for a semester. The presentation of a final written report on the internship experience is required. ACC 201 INTERMEDIATE ACCOUNTING 3 credits / 3 hours (Formerly ACC 1844) Prerequisite: ACC 102 The students will increase their ability to analyze and interpret accounting data as a result of having apply to cash, receivables, inventories, investments property and equipment, and intangibles. There will be a detailed discussion of the statement of cash flow. ACC 250 PERSONAL INCOME TAX (Formerly ACC 1845) 3 credits / 3 hours (Formerly ACC 1845) Prerequisite: ACC 101 The student will master the preparation of the taxpayer's short form 1040A and long form 1040 with applicable supporting schedules: salaries and wages; interest and dividends; gains and losses; itemized deductions; and adjustment to income, including alimony, moving expenses and employee business expenses will be analyzed. ACC 1846 BUSINESS INCOME TAX (Formerly ACC 1868) 3 credits / 3 hours Prerequisite: ACC 250 The student will analyze fundamental concepts of income taxation pertaining to partnerships, corporations, estates, and trusts, including topics on corporate distributions to stockholders, business deductions, losses, tax accounting principles, and installment sales. Offered alternating semesters. ACC 1847 NEW YORK CITY AND STATE BUSINESS TAX (Formerly ACC 1869) 3 credits / 3 hours Prerequisite: ACC 250 The student will examine the various federal, state, and local taxes that are imposed on unincorporated and corporate business. Taxes to be discussed include New York State /City personal and unincorporated taxes, New York State corporate franchise tax, and New York City rent and occupancy tax. Offered alternating semesters. ACC 1848 TAX ASSISTANCE PROGRAM (Formerly ACC 1867) 1 credit / 1 hour Prerequisite: ACC 250 The student will gain practical experience in the preparation of federal, state and local income tax forms, while providing a community service. An orientation seminar will be conducted at the beginning of the semester. In addition, the student will prepare a final paper on the program describing the experience and reactions to the program. Five hours orientation lectures plus a total of thirty hours tax preparation experience are required for completion. Offered spring semester only. BUS 100 INTRODUCTION TO BUSINESS 3 credits / 3 hours (Formerly BUS 1802) Prerequisite: MAT 1604 or higher Co-requisites: For sections in Spanish: Exempt from or passed SPA 121. For sections in English: ESL 091 or above. For sections in Spanish, ESL 035 or above. The student will discuss and analyze problems relating to financing and operating a business, and will demonstrate knowledge of the functions of a business including terms, such as human resources and market management. The student will explain the principles of business management, such as planning, staffing, organizing, directing, and decision making. The student will participate in individual and group written analysis and oral presentation of cases. The student will also apply analytical thinking by solving business problems using microcomputers in a laboratory setting. Offered in English and Spanish. BUS 105 PERSONAL FINANCIAL PLANNING 3 credits / 3 hours Prerequisite: ACC 1841 (or former ACC 1852) The student will learn the skills needed by a personal financial counselor. Topics will include consumer credit, budgets, home ownership, insurance, pensions, investing, taxes, and wills and trusts. Computer spreadsheets and case studies will be used. BUS 110 BUSINESS ETHICS 3 credits / 3 hours Prerequisite: BUS 100 and ENG 091 or ESL 091 This course examines the origins, principles, and practices of business ethics within the context of the work environment. Students will examine, analyze, and discuss ethical issues concerning consumerism, civil rights, ecology, technological change (cyberethics), and social responsibility from a moral and philosophical perspective. Topics will include: contemporary conceptual frameworks for business ethics, the corporation in society, business in its diverse moral contexts, marketplace and workplace issues, and the moral manager. Both descriptive and case studies of unethical decision making in business will be analyzed. BUS 201 PRINCIPLES OF MANAGEMENT 3 credits / 3 hours (Formerly BUS 1813) Prerequisite: BUS 100, ACC 102 Co-requisites: MAT 1628 The student will examine the historical, developmental, and contemporary aspect of management. The student will be introduced to qualitative as well as quantitative tools and techniques, and to management case materials. In addition, the student will study the role of the manager as a decision maker in a dynamic environment. BUS 203 BUSINESS COMMUNICATIONS 3 credits / 3 hours (Formerly MSS 5664) Prerequisite: OT 101 or CIP 101 or department permission Pre/Co-requisite: ENG 110 The student will plan and write a variety of business letters, memos, emails, and reports for business audiences at the computer; revise and proofread business communications; develop speaking skills and gather information for reports through research and interviewing. The student will be required to make oral presentations and be made aware of the need for teamwork and the human relations aspect of communicating either in writing or orally. BUS 210 BUSINESS LAW I 3 credits / 3 hours (Formerly BUS 1809) Prerequisite: BUS 100 This course begins with an introduction to the American legal system, court system, common law, and statutory law as they relate to contracts. The course examines the essential principles of the law of business contracts in depth. Through the use of cases, the principles are applied to typical modern business transactions. Heavy emphasis is placed on case analysis and student participation. Particular reference is made to New York law. BUS 212 BUSINESS LAW II 3 credits / 3 hours (Formerly BUS 1811) Prerequisite: BUS 210 The student will be introduced to the law of agency, partnerships, and corporations. Particular emphasis will be placed on the analysis of business transactions in recent New York cases. BUS 220 PRINCIPLES OF MARKETING 3 credits / 3 hours (Formerly BUS 1815) Prerequisite: BUS 100 ; MAT 1604 or higher The student will undertake a basic survey of marketing focusing on the methods, policies, and institutions involved in the flow of goods and services from the conception of the product to the adoption of the product by the consumer. The social and legal environment in which marketing operates will be analyzed. Other topics include consumer behavior, marketing organization, product planning, pricing, promotion, and channels of distribution. BUS 222 PRINCIPLES OF FINANCE 3 credits / 3 hours Prerequisite: ACC 101 The student will be introduced to the principles of corporate financial analysis and management. Starting with an examination of tax factors in financial decision making, the student will examine the concepts of financial statements analysis and planning, capital budgeting, and long term financing of a company's growth through the use of debt and equity securities. The course emphasizes quantitative analysis. BUS 230 E-COMMERCE 3 credits / 3 hours (Formerly BUS 1820) Prerequisite: BUS 100 This course introduces students to the rapidly evolving concepts of e-commerce. Students will analyze the estrategies of various firms and examine how companies are using the Internet to solve business problems. Topics to be covered include marketing, sales procurement, managerial decision making, supply chain management, and on-line financial investment decisions. BUS 240 ENTREPRENEURSHIP 3 credits / 3 hours (Formerly BUS 1822) Prerequisite: BUS 100 This course examines the fundamentals of how to start and operate a small business. Students are introduced to the importance of small business, its status, problems, and requirements for success. Students are also introduced to the various methods of how a successful entrepreneur functions in today's competitive business world. Students will learn the steps leading to the establishment of an independent business involving the choice of the form of business structure, financial needs and cash flow management, startup, marketing strategies and market research, legal and tax issues, and management practices. Preparing and presenting a usable Business Plan is a term requirement and the culmination of this course. BUS 250 Principles of International Business 3 credits / 3 hours Pre-requisite: BUS 201 Co-requisites: SPA 121 for sections offered in Spanish; ESL 91 or ENG 91 for sections offered in English This course examines relationship between the economic, legal, social, and cultural factors that impact international business in world markets. Major areas of analysis include: The evolution and changing patterns of international business relations; principles dealing with world trade; foreign environments and the ongoing development of opportunities in international business; the responses of multinational firms to these opportunities; global operations; human resource management and the necessary global managerial skills required for success in such activities. The students will also apply written, analytical and critical thinking skills to review questions, ethics case studies, exercises, as well as assigned periodical literature. CIP 101 INTRODUCTION TO COMPUTER SYSTEMS AND TECHNOLOGY 3 credits / 3 hours lecture / 1 hour laboratory (Formerly CIP 2308) Prerequisite: MAT 1604 or higher; ESL 035 or ESL 091 or higher. This course introduces the student to information systems as applied to business organizations and the management of those systems. The course will explore issues of security and the ethical use of technology in society as well as application of various software currently used in a business environment. Students will be expected to demonstrate proficiency in such software as word processors, spreadsheets, and database management and presentation programs. OT 101 BASIC COMPUTER KEYBOARDING AND DOCUMENT FORMATTING 3 credits / 4 hours (Formerly MSS 5602) Prerequisite: ESL 025 or ESL 081 The student will acquire basic keyboarding skills, learn computer terminology, format and process documents including reports, manuscripts, letters, and memoranda. The student will develop proofreading and English skills, and will be required to key a minimum of 25 wpm for three minutes. OT 102 INTERMEDIATE COMPUTER KEYBOARDING AND DOCUMENT FORMATTING 3 credits / 3 hours (Formerly MSS 5604) Prerequisite: OT 101 or equivalent skill as demonstrated on a proficiency examination The student will demonstrate the ability to format and key unarranged documents including manuscripts, outlines, tables, newsletters, two-page letters, and other documents using word processing and other software. The student will develop English skills by composing at the computer. The student will continue to develop keyboarding skills and will be required to key a minimum of 35 wpm for five minutes. The student is expected to work a minimum of two hours a week in the Academic Learning Center to develop keyboarding and formatting skills. OT 103 INTRODUCTION TO COMPUTER SOFTWARE PACKAGES 3 credits / 3 hours (Formerly MSS 5670) Prerequisite: ENG 091 or ESL 091 The student will have hands-on experience on computers and will be introduced to business applications of Word, Excel, Access, and PowerPoint. The student is expected to work a minimum of two hours per week in the Academic Learning Center to develop computer skills. OT 104 OFFICE SYSTEMS AND PROCEDURES 3 credits / 3 hours (Formerly MSS 5656) Prerequisite: OT 101 The student will be introduced to basic office systems, technology, and routine workplace procedures including managing traditional and electronic mail, developing electronic and traditional records, becoming familiar with telephone procedures, coordinating travel and conference plans, and administrative office skills. OT 201 ADVANCED COMPUTER KEYBOARDING AND DOCUMENT FORMATTING 3 credits / 3 hours (Formerly MSS 5606) Prerequisite: OT 102 or equivalent skill as demonstrated on a proficiency examination The student will format more complex letters, memoranda, tables, manuscripts, and other business documents in addition to integrating various software applications. The student will continue to develop keyboarding skills and will be required to key a minimum of 45 wpm for five minutes. The student is expected to work a minimum of two hours a week in the Academic Learning Center to develop keyboarding and formatting skills. OT 202 TRANSCRIPTION 3 credits / 3 hours (Formerly MSS 5626) Prerequisite: OT101 The student will develop the ability to accurately transcribe memos, letters, and reports from various areas of the business world from pre-recorded dictation. The student will develop English and transcribing skills through grammar, number usage, word usage, and punctuation exercises. The student is expected to work a minimum of two hours a week in the Academic Learning Center to develop transcribing skills. OT 204 MEDICAL TERMINOLOGY / TRANSCRIPTION 3 credits / 3 hours (Formerly MSS 5649) Prerequisite: OT 102, OT 202 The student will be introduced to medical terminology related to a variety of medical specialties. The student will demonstrate the ability to transcribe medical histories, summaries, and other documents relating to various medical specializations including the cardiovascular system, the endocrine system, and the respiratory system. The student is expected to work a minimum of two hours a week in the Academic Learning Center to develop medical transcription skills. OT 205 LEGAL TERMINOLOGY / TRANSCRIPTION 3 credits / 3 hours Prerequisite: OT 102, OT 202 The student will be introduced to legal terminology related to various areas of law. The student will demonstrate the ability to transcribe documents from pre-recorded dictation related to the courts and legal systems, litigation, civil actions probate, contracts, leases and others. The student is expected to work a minimum of two hours a week in the Academic Learning Center to develop legal transcription skills. OT 206 MEDICAL BILLING AND INSURANCE 3 credits / 3 hours (Formerly MSS 5651) Prerequisite: OT 102, OT 104 The student will use billing software to input patient information, process patient transactions, produce various reports, print statements and insurance forms, and process claims. The student will become familiar with various types of health coverage and insurance programs and will be introduced to medical coding. OT 207 OFFICE TECHNOLOGY INTERNSHIP 2 credits / 6 hours (Formerly MSS 5634) Prerequisite: OT 102, OT 104 The student will apply theory and the technical skills of an office worker to assigned work situations in an actual office in the business world and/or allied health field. The student will be required to meet regularly with the cooperating program faculty member and will be evaluated by both the faculty member and the job site supervisor. The student will be required to keep a journal of work experience. Local employers or the College will provide job sites. OT 208 PROFESSIONAL OFFICE MANAGEMENT 3 credits / 3 hours (Formerly MSS 5650) Prerequisite: OT 102, OT 103, OT 104, OT 202 Co-requisites: OT 204 or department permission for Medical Option majors; OT 205 or department permission for Legal Option majors; OT 206 or department permission for Medical Option majors. Students enrolled in the administrative, legal, and medical options will be given the opportunity to become familiar with office management and procedures through projects, case studies, and class discussions related to their particular specialties. Students will write resumes, letters of application, and participate in roleplaying for job interviews.