ACCOUNTING
+ ACC
01100 -- FUNDAMENTALS
of ACCOUNTING I (4 crs. 4 hrs.) ACC
01200 -- FUNDAMENTALS of ACCOUNTING II (4 crs. 4 hrs.) ACC
02100 -- INTERMEDIATE ACCOUNTING I (3 crs. 3 hrs.) ACC
02200 -- INTERMEDIATE ACCOUNTING II (3 crs. 3 hrs.) ACC
03100 -- COST ACCOUNTING (4 crs. 4 hrs.) + ACC
04100 -- FEDERAL TAXATION (4 crs. 4 hrs.) ACC
04200 -- ADVANCED FEDERAL TAXATION (3 crs. 3 hrs.) ACC
04300 -- NEW YORK TAXES (3 crs. 3 hrs.) ACC
06000 -- MICROCOMPUTER ACCOUNTING APPLICATIONS (3 crs. 3hrs.)
The first half of a year's course introduces the accounting cycle, the fundamental
concepts and techniques of accounting for business transactions: business records,
journals and ledgers, theory of debit and credit, analysis of business transactions,
adjusting and closing entries, worksheets, preparation of financial statements,
payroll preparation, taxation, the computer and accounting. Supplemental
Laboratory work required.
Prerequisite: MAT M1 or passing score on part of the COMPASS Math Assessment Test.
The second half of this two-semester course covers partnership, corporation
and manufacturing financial transactions (including accounting for long-term
debt), financial statement analysis and introduction to cost accounting, the
use of accounting data and analysis for managerial decision making. Supplemental
Laboratory work required.
Prerequisite: ACC 11
Corequisite: ACC 41--for Accounting Majors only
The worksheet, a fundamental tool of the accountant, is reviewed and underlying
accounting principles, concepts and conventions, applied to the corporate organization.
Included are: inventory valuation, analysis of working capital, source and application
of working capital funds, installment sales, consignments, and other relevant
material. Emphasis is on pronouncements of the American Institute of Certified
Public Accountants (AICPA), Accounting Principles Board (APB), the new Financial
Accounting Standards Board (FASB), and their impact on business management,
decision making and financial statement reporting.
Prerequisite:Minimum grade of “C” in ACC 01200
Tangible, intangible, fixed and other non-current assets, home and branch office
accounting. Discussion and illustration of the impact of recent accounting developments
on financial statements and business management. Accounting Principles Board
and Financial Accounting Standards Board pronouncements.
Prerequisite: ACC 21
Techniques and methods of cost accounting include: cost concepts and analysis
of costs; material control; accounting for labor; nature and application of
manufacturing overhead (including factory overhead variance analysis); job order
cost systems; process cost systems; direct costing.
Prerequisite: ACC 12
Study of current federal income tax law regulations include: concepts of taxable
gross and net income, deductions and exemptions as applied to various classes
of individual taxpayers. Preparation of individual income tax returns on actual
governmental forms required.
Corequisite: ACC 12--for Accounting Majors only
Primarily concerned with the federal taxation of business (individual proprietors,
partnerships and corporations), gift and estate taxation, course is based on
fundamentals of federal taxation mastered in ACC 41 Federal
Taxation.
Prerequisites: ACC 12 and 41
Prevailing New York State and New York City income and business tax laws and
regulations. Preparation of individual and business tax returns required.
Highly recommended for ALL A.A.S. Accounting Degree Students.
Prerequisite: ACC 41
The use of accounting system software as a tool for processing accounting data
into financial information. Accounting system topics include the accounting
cycle, general ledger, sales and accounts receivable, purchasing and payment,
payroll, inventory, account reconciliation, financial reporting and budget analysis.
Prerequisite: ACC 12 and BA 60
or equivalent.
ACC 07000 --Financial Investigations (2 crs. 2 hrs.) ACC
08200 -- (1-3 crs. 1-3 hrs.) BA
10 -- BUSINESS ADMINISTRATION: Introduction to Business
(3 crs. 3 hrs.) + BA 11
-- FUNDAMENTALS of BUSINESS (3 crs. 3 hrs.) + BA
12 -- BUSINESS LAW I (3 crs. 3 hrs.) BA 13 -- BUSINESS LAW
II (3 crs. 3 hrs.) BA 14
-- PRINCIPLES of MARKETING (3 crs. 3 hrs.)
The examination of financial investigative techniques used by criminal and civil financial investigators in the course of conducting a financial investigation.
Prerequisite: ACC 01100
ACC 08100 -- INDEPENDENT STUDY (1-3 crs. 1-3 hrs.)
Independent study of Accounting is developed individually between student and
faculty member and must be approved by the Department.
This course is of a topical and pilot nature and is designed to meet the immediate
needs and interests of various student populations. It is offered for a maximum
of two semesters.
The dynamic world of the business environment. Included are: the business organization,
from the sole proprietor (entrepreneur) to the corporate entity; four functions
of management (planning, organizing, leading and controlling); four elements
of the marketing mix (product, price, promotion and distribution). Practical
applications of management and marketing skills in small business, and in large
corporations, the profit motive as a key feature in the American free enterprise
system, legal aspects of operating a business, and the role of computers in
business.
The interelationships among management, labor, and government in both the domestic
and global environments. Emphasis is placed on business objectives, strategies,
and operational implementation. Contemporary trends are studied in the areas
of management, marketing, human resources and fiance, including legal and ethical
implications.
The American legal system: problems and consideration of the essential principles
of the laws of business contracts and their relationship to typical business
situations. Appropriate New York State legal cases and recent decisions.
The legal principles of agency, partnership and corporations. Legal problems
of corporate and non-corporate forms of organizations, consideration of rights,
duties, obligations of employment and other special contractual and business
relationships.
Prerequisite: BA 12
Consideration of marketing strategy from a customer's point of view. Course
deals with principles and practices of the distribution process, including product
pricing, promotion, distribution channels, market research, governmental regulations.
Prerequisite: BA 11
BA 20 -- THE BUSINESS OF SHOW BUSINESS (3 crs. 3 hrs.)
(Also listed as MCB 20, MUS 20 and THA 20)
A survey of the industry's legal, accounting and business practices for students
planning a career in the performing arts (or performing arts management).
BA
28 -- CONTEMPORARY ISSUES IN HEALTH CARE (3 crs. 3 hrs.) (Also listed
as SOC 28 and NUR 28)
The sociological, ethical, legal and economic impact of managing current and
future health care issues.
BA 31
-- ORGANIZATIONAL BEHAVIOR and MANAGEMENT (3 crs. 3 hrs.)
The impact of organizational behavior on individuals, the economy and society;
the role of organizations. Topics include: improving performance and productivity,
individual motivation, leadership style and the effect of the external environment
on the organiztion.
Prerequisite: BA 11
+ BA
33 -- BUSINESS COMMUNICATIONS (3 crs. 3 hrs.) BA 52
-- ADVERTISING: THEORY and PRACTICE (3 crs. 3 hrs.) + BA
60 -- INTRODUCTION to COMPUTER CONCEPTS (3 crs. 4 hrs.) BA
61 -- SPREADSHEET APPLICATIONS in BUSINESS (3 crs. 3 hrs.)
The principles of writing effective business communications, including letters,
reports, memoranda, directives. Emphasis on organization, language, personal
relations and application of business psychology in writing.
Prerequisite: ENG 93 or passing score
on the CUNY Writing ACT
Advertising, its methods and its role in business. An introduction to media,
copy, research, layout, production, direct mail, and campaign strategy.
Prerequisite: BA 14
Microcomputers have changed the way managers evaluate data, make decisions,
and communicate. This lab-oriented course introduces the business student to
the "Big Four" business applications: Electronic Spreadsheets; Data Management;
Word Processing; Graphics. Concentrating on actual business software, students
learn conceptual and operational skills necessary to successfully compete in
the modern microcomputer business environment.
NOT open to Computer System Information Majors.
Students who completed CP 11 or DP
11 will NOT receive credit for this course.
Advanced spreadsheet applications in business. An intensive look at electronic
spreadsheets in a lab-oriented course.
Prerequisite: BA 60 or equivalent
BA
81 -- INDEPENDENT STUDY (1-3 crs. 1-3 hrs.)
Independent study of Business Administration is developed individually between
student and faculty member and must be approved by the Department.
BA
82 -- (1-3 crs. 1-3 hrs.)
This course is of a topical and pilot nature and is designed to meet the immediate
needs and interests of various student populations. It is offered for a maximum
of two semesters.
BA 09229 – FIELD EXPERIENCE IN BUSINESS ADMINISTRATION (3 crs., 9 hrs. – with a minimum of 8 hrs. of field work) A capstone experience for students, allowing them to apply the theories and principles learned in class to the practical business environment. Students work directly with managers and employees in marketing, human resources management, and information systems management.
This course is only open to Business Administration majors.
BA 09229 must be taken in lieu of BA 05200 for A.A.S. Business Administration students with G.P.A. > = 3.0
Prerequisite: BA 01400
+ ECO
12 -- MACROECONOMICS # (3 crs. 3 hrs.)
The nature and methods of economics include: the economizing problem, American
capitalism, national goals, basic principles of money and banking. Detailed
analysis of supply and demand, the mechanics of prices in different market structures,
national income and employment theory, monetary and fiscal policy, problems
of economic growth and stability.
Prerequisite: MAT M1 or passing score on Part I of the COMPASS Math Assessment Test.
+ ECO
13 -- MICROECONOMICS # (3 crs. 3 hrs.) + ECO
14 -- MONEY and BANKING # (3 crs. 3 hrs.) +ECO
20 --International Trade: Trading Beyond Borders (3 crs. 3 hrs.)
An analysis of the determination of price under alternative market structures.
Particular emphasis will be placed on understanding the economic behavior of
the household, the business firm, and government.
Prerequisite: MAT M1 or passing score on part I of the COMPASS Math Assessment Test.
The nature and function of money, monetary systems and monetary standards. Detailed
analysis of the organization, policies, and operation of our public and private
financial institutions, commercial banking, investment banking, central banking,
and other financial intermediaries. The relationships of money and banking to
economic activity.
The theory and practicality of trade opportunities among privately-owned businesses
in the nations of the world, including trade policies, treaties and regulations,
with appreciation of the differences in customs, practices, and ethical standards
among nations. Also available under the Honors program.
ECO
82 -- (1-3 crs. 1-3 hrs.)
This course is of a topical and pilot nature and is designed to meet the immediate
needs and interests of various student populations. It is offered for a maximum
of two semesters.
#Note: ECO 12 and ECO 14
DO NOT meet the Group III requirements for students majoring in Accounting
or Business Administration. For
students majoring in Fashion Merchandising
or Marketing Management, ECO
14 does not meet Group III requirements.
ES 51
-- SMALL BUSINESS AND THE ENTREPRENEURIAL PERSPECTIVE (3 crs. 3 hrs.)
A comprehensive prospective with which to better understand the determining
factors in successfully starting a new business. In addition to familiarizing
students with the characteristics and nature of the entrepreneurial personality
and providing a framework for self-analysis, the course addresses particular
needs of small entrepreneurial businesses including marketing, finance, human
resources management and crafting the business plan.
Corequisite: ACC 11
ES 52
-- LEGAL ISSUES FOR THE ENTREPRENEURIAL AND SMALL FIRM (3 crs. 3 hrs.)
Legal issues pertaining to the starting and managing of a small, entrepreneurial
business. A comprehensive understanding of essential legal issues including
an evaluation of the best business form, special laws affecting small businesses,
credit and collection laws, patents and trademark, sales, contract and warranties,
commercial real estate and leases, and other pertinent issues. A review and
practical application of actual legal and business forms.
ES 55
-- ENTREPRENEURIAL STRATEGIC PLANNING (3 crs. 3 hrs.)
A strategic planning approach for the successful growth of the small entrepreneurial firm. Through the use of virtual activities and simulations, this course provides a framework with which competitive advantage can be maintained and enhanced. An analysis of macro and micro aspects of the small entrepreneurial firm enables students to better exploit opportunities while avoiding potential threats.
Prerequisite: ES 51
ES
57 -- CASES IN ENTREPRENEURIAL STRATEGIES (3crs. 3 hrs.)
Practical information concerning venture creation and managment through an in-depth
analysis of case studies and through presentations and discussions by guest
entrepreneurs.
Prerequisite: ES 51
Corequisite: ES 55
HA
14 -- MEDICAL OFFICE ADMINISTRATION (3 crs. 3 hrs.)
Course will focus on the development of organizational and decision-making skills
required of medical office managers.
Pre or corequisite: BA
11
HA
21 -- MEDICAL INSURANCE, CODING AND BILLING (3 crs. 3 hrs.)
Students will be trained in the preparation and processing of medical insurance
terms and coding medical records.
Pre or corequisite: HA 14
RETAIL MERCHANDISING
+ RM
31 -- ELEMENTS of RETAIL MANAGEMENT (3 crs. 3 hrs.)
Introduction to management techniques considered essential to the planning,
organization, control and operation of retail establishments. The fundamentals
underlying modern merchandising practices, recent developments in trading area
analysis, shopping centers, consumer relations, warehousing, transportation,
stock control, and data processing. Retail case studies and field trips.
+ RM
33 -- SALESMANSHIP (3 crs. 3 hrs.)
Principles of selling based on modern marketing concepts. Consumer needs and
desires combined with company objectives, contributions of the behavioral sciences
to the study of consumer behavior and buying patterns, organization and control
of wholesale, industrial, and retail sales.
RM 34
-- MERCHANDISING PLANNING and CONTROL (3 crs. 3 hrs.)
Basic merchandising principles to understand the principles of good merchandise
planning and decision making. Students acquire the ability to adjust to continually
changing conditions in the retailing environment. Topics include: stock planning,
market evaluation, fashion forecasting and pricing.
Prerequisite: RM 31
FM 35
-- TEXTILE and NON-TEXTILE ANALYSIS (3 crs. 3 hrs.)
Fashion fabrics and non-textile merchandise information, including their identification,
characteristics, merits, limitations and care. Study of natural and man-made
fibers, types of yarns, construction, finishes, coloring of fabrics, sales,
leather, rubber, plastic, paint, papers, furs, jewelry, cosmetics, soaps, synthetic
detergents, and other non-textile products.
Prerequisite: RM 31
FM 36
-- VISUAL MERCHANDISING and DISPLAY (3 crs. 4 hrs.)
Visual merchandising communicates merchandise information to customers and encourages
people to buy. The purpose, value, and methods of display as a part of sales
promotion and how it fits into the total marketing picture, designing and building
interior window and point-of-purchase merchandise displays.
Prerequisite: RM 31
+ FM
37 -- FASHION MERCHANDISING (3 crs. 3 hrs.)
Course will prepare students for career paths as buyers and merchandisers by
acquainting them with renowned designers of the past and present, and exploring
current trends in men and women's apparel.
FM 39
-- FASHION SALES PROMOTION (3 crs. 3 hrs.)
Fashion activities that promote and stimulate the sale of fashion goods; practical
experience in the preparation of special events; sales promotions and publicity
similar to those initiated by apparel manufacturers, wholesalers and retailers;
criteria to analyze and evaluate these activities.
Prerequisite: FM 37
FM 04000 - FASHION DESIGN (3 crs. 3 hrs.) RM
81 -- INDEPENDENT STUDY (1-3 crs. 1-3 hrs.) RM
82 -- (1-3 crs. 1-3 hrs.) RM
92 -- FIELD EXPERIENCE in MARKETING MANAGEMENT (3 crs. 9 hrs.) + Basic Course
A laboratory-based introduction to professional fashion design
concepts and techniques. Students will learn how to design garments
using draping and flat pattern techniques.
Independent study of Marketing Management is developed individually between
student and faculty member and must be approved by the Department.
This course is of a topical and pilot nature and is designed to meet the immediate
needs and interest of various student populations. It is offered for a maximum
of two semesters.
Eight hours per week of supervised field experience in marketing management,
plus one hour a week devoted to seminar discussion of relevant field experience,
is required.
For Fashion Merchandising and Marketing
Management seniors only.