ACCOUNTING

+ ACC 01100 -- FUNDAMENTALS of ACCOUNTING I (4 crs. 4 hrs.)
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.

ACC 01200 -- FUNDAMENTALS of ACCOUNTING II (4 crs. 4 hrs.)
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

ACC 02100 -- INTERMEDIATE ACCOUNTING I (3 crs. 3 hrs.)
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

ACC 02200 -- INTERMEDIATE ACCOUNTING II (3 crs. 3 hrs.)
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

ACC 03100 -- COST ACCOUNTING (4 crs. 4 hrs.)
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

+ ACC 04100 -- FEDERAL TAXATION (4 crs. 4 hrs.)
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

ACC 04200 -- ADVANCED FEDERAL TAXATION (3 crs. 3 hrs.)
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

ACC 04300 -- NEW YORK TAXES (3 crs. 3 hrs.)
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

ACC 06000 -- MICROCOMPUTER ACCOUNTING APPLICATIONS (3 crs. 3hrs.)
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.)
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.

ACC 08200 -- (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.

BUSINESS ADMINISTRATION

BA 01000 -- BUSINESS ADMINISTRATION: Introduction to Business (3 crs. 3 hrs.)
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.

+ BA 01100 -- FUNDAMENTALS of BUSINESS (3 crs. 3 hrs.)
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.

+ BA 01200 -- BUSINESS LAW I (3 crs. 3 hrs.)
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.

BA 01300 -- BUSINESS LAW II (3 crs. 3 hrs.)
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

BA 01400 -- PRINCIPLES of MARKETING (3 crs. 3 hrs.)
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 02000 -- 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 02800 -- 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 03100 -- 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 03300 -- BUSINESS COMMUNICATIONS (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

BA 05200 -- ADVERTISING: THEORY and PRACTICE (3 crs. 3 hrs.)
Advertising, its methods and its role in business. An introduction to media, copy, research, layout, production, direct mail, and campaign strategy.
Prerequisite: BA 14

+ BA 06000 -- INTRODUCTION to COMPUTER CONCEPTS (3 crs. 4 hrs.)
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.

BA 06100 -- SPREADSHEET APPLICATIONS in BUSINESS (3 crs. 3 hrs.)
Advanced spreadsheet applications in business. An intensive look at electronic spreadsheets in a lab-oriented course.
Prerequisite: BA 60 or equivalent

BA 081XX -- INDEPENDENT STUDY (1-3 crs. 1-3 hrs.)
Independent study of Marketing Management is developed individually between student and faculty member and must be approved by the Department.

BA 082XX -- (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

ECONOMICS

+ ECO 01200 -- 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 01300 -- MICROECONOMICS # (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.

+ ECO 01400 -- MONEY and BANKING # (3 crs. 3 hrs.)
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.

+ECO 02000 --International Trade: Trading Beyond Borders (3 crs. 3 hrs.)
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 08200 -- (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 01200 and ECO 01400 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 01400 does not meet Group III requirements.

ENTREPRENEURIAL STUDIES

ES 05100 -- 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 05200 -- 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 05500 -- 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

FD 01100- Fashion Sketching – 3credits, 3 hours
Basic croquis drawing. Students develop their own set of croquis, and then use them to sketch individual designs. Sketching of all types of garments and silhouettes in pencil, watercolor and marker are covered.

FD 01200- Fashion Sketching II- 3 credits, 3 hours.
Students sketch an original design collection of coordinated outfits including fabric swatching and multiple views. Portfolio preparation and sketching technique refinement. Prerequisite: FD 11

FD 01300- Computerized Fashion Design 3 credits, 3 hours
Advanced design presenting various programs for sketching and designing on the computer (Photoshop, Adobe Illustrator and fashion design plug-ins including Gerber are covered). Prerequisite: FD 11

FD 01400- Garment Construction – 3 credits, 3 hours.
Basic sample room construction procedures: Seaming, seam finishing, pockets, zippers, closures, buttons, collars, setting sleeves, pleats, gathers, darts and various other techniques are covered. Students construct garments to demonstrate mastery of various techniques.

FD 02100- Fashion Design I - 3 credits, 3 hours (renumbering of current FM40)
Introduction to draping and flat pattern design. Development of slopers for bodice, sleeve and skirt via draping. Slopers are translated into hard patterns used to manipulate fullness to various design styles. Students complete a garment (dress or suit) constructed in fabric. Prerequisites: FD 11 and FM 35

FD 02200- Fashion Design II – 3 credits, 3 hours*
Advanced draping techniques and flat pattern work. Draping in actual fabrics, sample room techniques, and garment finishing. Pants slopers are developed. Students create complete outfits for inclusion in annual Fashion Show presentation. Prerequisites: FD 11,21, FM35. *The Fashion design lab will be staffed and available to students for an additional 15 hours a week. Students requiring more time to complete their assignments, or additional instruction, can use the lab as required.

FD 02300- Design Trends and Aesthetics – 3 credits, 3 hours
Intermediate design studies current trends in womenswear, paying special attention to construction analysis, line, fabric and color selection and price points. Design principles are explored, and current designer collections analyzed for design merits and marketability. Students own sense of style is developed and refined. Prerequisites: FD 11 and RM 35

FD 09200- Field Experience in Fashion Design – 3 credits, 9 hours
Eight hours per week of supervised field experience in fashion design, plus one hour a week devoted to seminar discussion of relevant field experience, is required. (Open only to graduating students in Fashion Design.)

HEALTH OFFICE ADMINISTRATION

HA 01400 -- 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 02100 -- 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 03100 -- 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 03300 -- 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 03400 -- 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 03500 -- 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 03600 -- 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 03700 -- 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 03900 -- 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 03700

FM 04000 - FASHION DESIGN (3 crs. 3 hrs.)
A laboratory-based introduction to professional fashion design
concepts and techniques. Students will learn how to design garments
using draping and flat pattern techniques.

RM 081XX -- INDEPENDENT STUDY (1-3 crs. 1-3 hrs.)
Independent study of Marketing Management is developed individually between student and faculty member and must be approved by the Department.

RM 082XX -- (1-3 crs. 1-3 hrs.)
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.

RM 09299 -- FIELD EXPERIENCE in MARKETING MANAGEMENT (3 crs. 9 hrs.)
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.

+ Basic Course