| 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 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. |
| ACC 1849 |
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 1850 |
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. |
| 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 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 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 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 1805 |
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 1812 |
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. |
| 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. |
| CIP 110 |
PROGRAMMING LOGIC AND DESIGN |
3 credits / 3 hours lecture |
| Prerequisite: CIP 101, MAT 1622 or higher; ESL 035
or ENG 091 or ESL 091 or higher
This course will teach students to develop structured
logical solutions for the purpose of creating effective
programming design and style. The student will apply
the skills learned in this course to any programming
language. |
| CIP 112 |
C++ PROGRAMMING |
3 credits / 3 hours lecture |
| Prerequisite: CIP 110; ESL 035 or ESL 091 or
higher; MAT 1624 or higher
An introduction to the C programming language and the
techniques used to interface application programs
written in C. Topics such as operators, functions,
program flow control, data pointers, arrays, and
standard input and output will be discussed. Extensive
use of the laboratory facilities outside class is expected. |
| CIP 113 |
OBJECT ORIENTED PROGRAMMING |
4 credits / 3 hours lecture / 3 hours laboratory |
| Prerequisite: CIP 110; ESL 035 or ESL 091 or
higher; MAT 1624 or higher.
This course will be an introduction to the use of objectoriented
programming (OOP) in various business
applications. Students will master a typical objectoriented
programming language, use object-oriented
extension of popular languages, and develop various
projects using these languages.
|
| CIP 120 |
ADVANCED MICROCOMPUTER CONCEPTS |
2 credits / 1.5 hours lecture / 3 hours laboratory |
| Prerequisite: CIP 101; ESL 035 or ESL 091 or higher;
MAT 1622 or higher
This course introduces the student to microcomputer
operation concepts, such as file and system security,
file maintenance and recovery procedures using
utilities, such as Norton Utilities and PC Tools. Other
topics include software selection, installation and
upgrade, directory creation and management, hard disk
management, troubleshooting, and telecommunication
concepts. Extensive use of laboratory facilities is
expected.
|
| CIP 121 |
FUNDAMENTALS OF DATA COMMUNICATIONS AND NETWORKING |
2 credits / 1.5 hours lecture / 3 hours laboratory |
| Prerequisite: CIP 101, CIP 120, ESL 035 or ESL 091
or higher, MAT 1622 or higher
This course develops an understanding of basic
communication concepts and operations. Students
learn how communications media and equipment work
within a hands-on environment. In lab exercises,
participants will install a modem, implement a data
switchbox, learn how to connect and build various
cables, work with communications software and design
a simple network topology. Fundamental concepts such
as data transmission, communications media, coding
schemes, digital versus analog, circuits, types of
networks, and terminal interfaces will be covered.
|
| CIP 122 |
HELP DESK SUPPORT |
3 credits / 3 hours lecture |
| Prerequisite: CIP 101; ESL 035 or ESL 091 or higher;
MAT 1622 or higher
This course provides an overview of the help desk, its
development and its functionality. Students will learn
how to fulfill the mission of the help desk, which is to
provide a single point of contact and responsibility for
rapid closure of end-user technology problems.
Students will also learn how to extend the help desk's
role into that of a technology-facilitator, which is
achieved by the gathering and analysis of data to
manage proactively end-user technology.
|
| CIP 210 |
SYSTEM ANALYSIS AND DESIGN |
3 credits / 3 hours lecture |
| Prerequisite: CIP 110; ESL 035 or higher; MAT 1624
or higher
This course deals with the analysis of existing manual
or electronic data processing systems and the design of
a computer system to replace them. Consideration will
be given to organizational structures, scheduling
operation research techniques, and hardware and
software organization. Actual and simulated case
studies will be utilized. The student will program and
document a comprehensive system study.
|
| CIP 214 |
DATABASE MANAGEMENT SYSTEM |
4 credits / 3 hours lecture / 3 hours laboratory |
| Prerequisite: CIP 210 or a programming course (CIP
113 or CIP 112) or permission from the
Program Coordinator
This course is an introduction to the principles and
applications of database systems. It provides students
with the necessary skill and knowledge for designing,
developing, implementing and normalizing relational
databases. Upon completion of the course, students
will have a working knowledge of relational databases
and be able to design and implement databases to
meet user needs. Lab classes will involve hands-on
experience with database management software.
Students will be required to complete team projects.
|
| CIP 216 |
OPERATING SYSTEMS |
3 credits / 3 hours lecture |
| Prerequisite: Any programming course such as CIP 113 or 112; ESL 035 or ESL 091 or higher; MAT
1624 or higher
This is a major course in operating systems covering
their concepts, functions, and purposes. Functions of
multiprogramming, multiprocessing, and data
communications are studied through the steps of job
initialization, resource allocation, task selection, and
program preparation. Various forms of operating
systems, from mainframes to microcomputers, are
discussed.
|
| CIP 225 |
BASIC NETWORKING CONCEPTS |
4 credits / 3 hours lecture / 3 hours laboratory |
| Prerequisite: CIP 121
This course describes the components of a typical
network and what is required for computers to
communicate with each other. Students will learn to
distinguish between client and server. They will be able
to explain the concept of a layered model and identify
and describe the seven layers of the Open Systems
Interconnect model as well as their characteristics. In
addition, students will learn to configure client
computers running varied operating systems so they
can be networked. Students will apply the concepts
learned in the lectures with hands-on experiments
during the lab hours.
|
| CIP 226 |
ADVANCED NETWORKING CONCEPTS |
4 credits / 3 hours lecture / 3 hours laboratory |
| Prerequisite: CIP 225
Students will learn the common communication
problems and their possible solutions. They will learn
network design methodologies. Routing protocols will
be discussed, and students will learn how to provide
security to networks by learning to configure switches
and routers. |
| CIP 228 |
NETWORK OPERATING SYSTEMS |
4 credits / 3 hours lecture / 3 hours laboratory |
| Prerequisite: CIP 121 or CIP 216
This course provides an overview of commonly used
network operating systems. Students will learn to
differentiate these operating systems. They will also
learn to install and configure the operating systems.
Students will work with these operating systems and
will show familiarity with their basic properties. |
| CIP 250 |
INTERNSHIP |
6 credits (12 equated) |
| Prerequisite: Completion of all other course
requirements
Students will apply classroom theory and practical
techniques to assigned work situations through
department-selected part-time employment in the data
processing field. Local employers, the College, or the
Computer Center will provide work sites. Evaluation of
the experiential learning will be based on student
reports and weekly conferences between the work
supervisor and the department coordinator. A
presentation of a final report is required.
|
| MSS 5601 |
COMPUTER KEYBOARDING FUNDAMENTALS |
1 credit / 3 hours |
| Prerequisite: ESL 015 or higher, or ENG 091 or ESL
091 or above; or program coordinator approval
required.
The student will acquire keyboarding skills. The
student will learn computer terminology and
fundamental computer functions. The student will
demonstrate the ability to operate the numeric keypad.
The student will become familiar with formatting
business documents using word processing software. |
| 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 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. |
| 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. |
