Accounting A.A.S. Degree

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Business and Computer Science

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Introduction to Business

Course Code : BUS-101

Department Description : Business and Computer Science

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3
• Lecture Hours : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Department Description : Business and Computer Science

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3
• Lecture Hours : 3

Short Title : English Composition I

Course Code : ENG-121

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College Placement Test; or a grade of "C" or better in ENG-010 and RDG-011 (RDG-011 can be a co-requisite; or a grade of "C" or better in ESL-097 and ESL-098.

Co requisites :

RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.

• Credit : 3
• Lecture Hours : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Department Description : Business and Computer Science

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3
• Lecture Hours : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Department Description : Business and Computer Science

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101 with a grade of 'C' or higher.

• Credit : 4
• Lecture Hours : 4

Short Title : Business Law I

Course Code : BUS-201

Department Description : Business and Computer Science

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3
• Lecture Hours : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description : Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing argument synthesis essays. Students engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3
• Lecture Hours : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Department Description : Visual, Performing and Media Arts

Course Description : Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3
• Lecture Hours : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Business and Computer Science

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Business and Computer Science

Course Description :

Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4
• Lecture Hours : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Business and Computer Science

Course Description :

A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4
• Lecture Hours : 4

Short Title : Business Law II

Course Code : BUS-202

Department Description : Business and Computer Science

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3
• Lecture Hours : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Department Description : Business and Computer Science

Course Description :

Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013 or as the equivalent as demonstrated through multiple measures.

• Credit : 3

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Business and Computer Science

Course Description :

A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4
• Lecture Hours : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Department Description : Business and Computer Science

Course Description :

Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013 or as the equivalent as demonstrated through multiple measures.

• Credit : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Business and Computer Science

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Introduction to Business

Course Code : BUS-101

Department Description : Business and Computer Science

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3
• Lecture Hours : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Department Description : Business and Computer Science

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3
• Lecture Hours : 3

Short Title : English Composition I

Course Code : ENG-121

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College Placement Test; or a grade of "C" or better in ENG-010 and RDG-011 (RDG-011 can be a co-requisite; or a grade of "C" or better in ESL-097 and ESL-098.

Co requisites :

RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.

• Credit : 3
• Lecture Hours : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Department Description : Business and Computer Science

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3
• Lecture Hours : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Department Description : Business and Computer Science

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101 with a grade of 'C' or higher.

• Credit : 4
• Lecture Hours : 4

Short Title : Business Law I

Course Code : BUS-201

Department Description : Business and Computer Science

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3
• Lecture Hours : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description : Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing argument synthesis essays. Students engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3
• Lecture Hours : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Department Description : Visual, Performing and Media Arts

Course Description : Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3
• Lecture Hours : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Business and Computer Science

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Business and Computer Science

Course Description :

Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4
• Lecture Hours : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Business and Computer Science

Course Description :

A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4
• Lecture Hours : 4

Short Title : Business Law II

Course Code : BUS-202

Department Description : Business and Computer Science

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3
• Lecture Hours : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Department Description : Business and Computer Science

Course Description :

Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013 or as the equivalent as demonstrated through multiple measures.

• Credit : 3

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Business and Computer Science

Course Description :

A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4
• Lecture Hours : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Department Description : Business and Computer Science

Course Description :

Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013 or as the equivalent as demonstrated through multiple measures.

• Credit : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Business and Computer Science

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Introduction to Business

Course Code : BUS-101

Department Description : Business and Computer Science

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3
• Lecture Hours : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Department Description : Business and Computer Science

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3
• Lecture Hours : 3

Short Title : English Composition I

Course Code : ENG-121

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College Placement Test; or a grade of "C" or better in ENG-010 and RDG-011 (RDG-011 can be a co-requisite; or a grade of "C" or better in ESL-097 and ESL-098.

Co requisites :

RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.

• Credit : 3
• Lecture Hours : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Department Description : Business and Computer Science

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3
• Lecture Hours : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Department Description : Business and Computer Science

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101 with a grade of 'C' or higher.

• Credit : 4
• Lecture Hours : 4

Short Title : Business Law I

Course Code : BUS-201

Department Description : Business and Computer Science

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3
• Lecture Hours : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description : Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing argument synthesis essays. Students engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3
• Lecture Hours : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Department Description : Visual, Performing and Media Arts

Course Description : Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3
• Lecture Hours : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Business and Computer Science

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Business and Computer Science

Course Description :

Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4
• Lecture Hours : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Business and Computer Science

Course Description :

A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4
• Lecture Hours : 4

Short Title : Business Law II

Course Code : BUS-202

Department Description : Business and Computer Science

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3
• Lecture Hours : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Department Description : Business and Computer Science

Course Description :

Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013

• Credit : 3
• Lecture Hours : 3

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Business and Computer Science

Course Description :

A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4
• Lecture Hours : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Department Description : Business and Computer Science

Course Description :

Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

Algebra 1, MAT-013 or the equivalent as demonstrated through multiple measures.

• Credit : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Business and Computer Science

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Introduction to Business

Course Code : BUS-101

Department Description : Business and Computer Science

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Department Description : Business and Computer Science

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3

Short Title : English Composition I

Course Code : ENG-121

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College Placement Test; or a grade of "C" or better in ENG-010 and RDG-011 (RDG-011 can be a co-requisite; or a grade of "C" or better in ESL-097 and ESL-098.

Co requisites :

RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.

• Credit : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Department Description : Business and Computer Science

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Department Description : Business and Computer Science

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101 with a grade of 'C' or higher.

• Credit : 4

Short Title : Business Law I

Course Code : BUS-201

Department Description : Business and Computer Science

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing argument synthesis essays. Students engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Department Description : Visual, Performing and Media Arts

Course Description : Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3
• Lecture Hours : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Business and Computer Science

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Business and Computer Science

Course Description :

Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Business and Computer Science

Course Description :

A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Business Law II

Course Code : BUS-202

Department Description : Business and Computer Science

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Department Description : Business and Computer Science

Course Description :

Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013

• Credit : 3

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Business and Computer Science

Course Description :

A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Department Description : Business and Computer Science

Course Description :

Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

ECO-201 or written permission of the department chairperson

• Credit : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Accounting, Business and Legal Studies

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

Prerequisites :

Proficiency in Elementary Algebra.

• Credit : 4

Short Title : Introduction to Business

Course Code : BUS-101

Department Description : Accounting, Business and Legal Studies

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Department Description : Computer Science and Information Technology

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3

Short Title : English Composition I

Course Code : ENG-121

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College Placement Test; or a grade of "C" or better in ENG-010 and RDG-011 (RDG-011 can be a co-requisite; or a grade of "C" or better in ESL-097 and ESL-098.

Co requisites :

RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.

• Credit : 3
• Lecture Hours : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Department Description : Accounting, Business and Legal Studies

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Department Description : Accounting, Business and Legal Studies

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101 with a grade of 'C' or higher.

• Credit : 4

Short Title : Business Law I

Course Code : BUS-201

Department Description : Accounting, Business and Legal Studies

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description : Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing argument synthesis essays. Students engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3
• Lecture Hours : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Department Description : Visual, Performing and Media Arts

Course Description :

Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3

Short Title : GE Social Science Elective

Course Code : GE SS

Department Description : GE Social Science Elective

• Credit : 3

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Accounting, Business and Legal Studies

Course Description :

A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Business Law II

Course Code : BUS-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Department Description : Accounting, Business and Legal Studies

Course Description :

Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013

• Credit : 3

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Accounting, Business and Legal Studies

Course Description :

A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

ECO-201 or written permission of the department chairperson

• Credit : 3

Short Title : Financial Accounting

Course Code : ACC-101

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

• Credit : 4

Short Title : Introduction to Business

Course Code : BUS-101

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3

Short Title : English Composition I

Course Code : ENG-121

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College Placement Test; or a grade of "C" or better in ENG-010 and RDG-011 (RDG-011 can be a co-requisite; or a grade of "C" or better in ESL-097 and  ESL-098.

Co requisites :

RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.

• Credit : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101

• Credit : 4

Short Title : Business Law I

Course Code : BUS-201

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description : Through a variety of writing projects requiring competence in clear, correct, and effective English, students use inferential and critical skills in the process of composing argument synthesis essays. Students engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3
• Lecture Hours : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Course Description :

Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3

Short Title : GE Social Science Elective

Course Code : GE SS

Department Description : GE Social Science Elective

• Credit : 3

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Accounting, Business and Legal Studies

Course Description : Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4
• Lecture Hours : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Accounting, Business and Legal Studies

Course Description : A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4
• Lecture Hours : 4

Short Title : Business Law II

Course Code : BUS-202

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Course Description :

Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013

• Credit : 3

Short Title : Physical/Health Education Elective

Course Code : Physical/Health Education Elective

Department Description : Health, Physical Education, Recreation & Dance

Course Description :

Physical/Health Education Elective

• Credit : 1

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Financial Accounting

Course Code : ACC-101

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

• Credit : 4

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Accounting, Business and Legal Studies

Course Description : A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4
• Lecture Hours : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Course Description :

Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

ECO-201 or written permission of the department chairperson

• Credit : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Accounting, Business and Legal Studies

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

• Credit : 4

Short Title : Introduction to Business

Course Code : BUS-101

Department Description : Accounting, Business and Legal Studies

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Department Description : Computer Science and Information Technology

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3

Short Title : English Composition I

Course Code : ENG-121

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students will use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College Placement Test; or a grade of "C" or better in ENG-010 and RDG-011 (RDG-011 can be a co-requisite; or a grade of "C" or better in ESL-097 and  ESL-098.

Co requisites :

RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.

• Credit : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Department Description : Accounting, Business and Legal Studies

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Department Description : Accounting, Business and Legal Studies

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101

• Credit : 4

Short Title : Business Law I

Course Code : BUS-201

Department Description : Accounting, Business and Legal Studies

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description : Through a variety of writing projects requiring competence in clear, correct, and effective English, students will use inferential and critical skills in the process of composing argument synthesis essays. Students will engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3
• Lecture Hours : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Department Description : Visual, Performing and Media Arts

Course Description : Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3
• Lecture Hours : 3

Short Title : GE Social Science Elective

Course Code : GE SS

Department Description : GE Social Science Elective

• Credit : 3

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Accounting, Business and Legal Studies

Course Description :

A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Business Law II

Course Code : BUS-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Department Description : Accounting, Business and Legal Studies

Course Description : Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013

• Credit : 3
• Lecture Hours : 3

Short Title : Physical/Health Education Elective

Course Code : Physical/Health Education Elective

Department Description : Health, Physical Education, Recreation & Dance

Course Description :

Physical/Health Education Elective

• Credit : 1

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Accounting, Business and Legal Studies

Course Description :

A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Department Description : Accounting, Business and Legal Studies

Course Description : Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

ECO-201 or written permission of the department chairperson

• Credit : 3
• Lecture Hours : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Accounting, Business and Legal Studies

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

• Credit : 4

Short Title : Introduction to Business

Course Code : BUS-101

Department Description : Accounting, Business and Legal Studies

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Department Description : Computer Science and Information Technology

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3

Short Title : English Composition I

Course Code : ENG-121

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students will use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College Placement Test; or a grade of "C" or better in ENG-010 and RDG-011 (RDG-011 can be a co-requisite; or a grade of "C" or better in ESL-097 and ESL-098.

Co requisites :

RDG-011 may be taken as a co-requisite if not previously completed with a grade of "C" or better.

• Credit : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Department Description : Accounting, Business and Legal Studies

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Department Description : Accounting, Business and Legal Studies

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101

• Credit : 4

Short Title : Business Law I

Course Code : BUS-201

Department Description : Accounting, Business and Legal Studies

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description : Through a variety of writing projects requiring competence in clear, correct, and effective English, students will use inferential and critical skills in the process of composing argument synthesis essays. Students will engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3
• Lecture Hours : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Department Description : Visual, Performing and Media Arts

Course Description : Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3
• Lecture Hours : 3

Short Title : GE Social Science Elective

Course Code : GE SS

Department Description : GE Social Science Elective

• Credit : 3

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Accounting, Business and Legal Studies

Course Description :

A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Business Law II

Course Code : BUS-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Department Description : Accounting, Business and Legal Studies

Course Description :

Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013

• Credit : 3

Short Title : Physical/Health Education Elective

Course Code : Physical/Health Education Elective

Department Description : Health, Physical Education, Recreation & Dance

Course Description :

Physical/Health Education Elective

• Credit : 1

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Accounting, Business and Legal Studies

Course Description :

A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

ECO-201 or written permission of the department chairperson

• Credit : 3

Short Title : Financial Accounting

Course Code : ACC-101

Department Description : Accounting, Business and Legal Studies

Course Description :

Covers the accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose, financial statements; the introduction of accounting for corporations with emphasis on the capital structure of the corporation.

• Credit : 4

Short Title : Business Organization and Management

Course Code : BUS-101

Department Description : Accounting, Business and Legal Studies

Course Description :

The planning, supervision, control and performance of activities involved in the production of goods and services. The problems of human relations and labor-management and the functions of human resources, marketing, purchasing, production and finance are explored from the standpoint of effectively carrying on business that relates positively to the society of which it is a part.

• Credit : 3

Short Title : Computer Applications and Systems

Course Code : CSC-105

Department Description : Computer Science and Information Technology

Course Description :

This course defines computers and computer applications and their use in business, industry and government. Students completing this course will be computer fluent. Students will understand the capabilities and limitations of computers and know how to use them. In addition, students will understand computers and their ethical, legal and societal implications. Topics include the history of computers, hardware devices, software programs, terminology, privacy of information, ethical behavior and the influence of computers on people and society. Hands-on experience includes: using a Windows operating system, a word processor, designing and implementing spreadsheets and producing presentations. This course is recommended for anyone who will be involved with computers and the use of computer application software.

• Credit : 3

Short Title : English Composition I

Course Code : ENG-121

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students will use inferential and critical skills in the process of composing documented essays. Extensive reading materials serve as structural models and as the bases for discussion and for the writing of essays involving response, analysis, and synthesis.

Prerequisites :

A passing score on the College placement test or a grade of “C” or better in ENG-010

• Credit : 3

Short Title : Mathematics of Finance

Course Code : BUS-115

Department Description : Accounting, Business and Legal Studies

Course Description :

A study of the mathematics and terminology related to buying and selling, time value of money using simple and compound interest, basic statistics with charts and graphs and fundamentals of investing.

Prerequisites :

Passing score on the College placement test or successful completion of MAT-013

• Credit : 3

Short Title : Managerial Accounting

Course Code : ACC-102

Department Description : Accounting, Business and Legal Studies

Course Description :

Covers the statement of cash flows; financial statement analysis, the nature of Managerial Accounting, job order cost systems, process cost systems, cost allocation and activity-based costing; analyses for managerial decision making; budgeting, standard cost systems, accounting for decentralized operations and transfer pricing.

Prerequisites :

ACC-101

• Credit : 4

Short Title : Business Law I

Course Code : BUS-201

Department Description : Accounting, Business and Legal Studies

Course Description :

Brief surveys of the American legal system, procedural law, crimes and torts, administrative agencies, consumer, environmental and planning law. Detailed study of the substantive law of contracts, personal property and bailments and sales law. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

• Credit : 3

Short Title : English Composition II

Course Code : ENG-122

Department Description : English

Course Description :

Through a variety of writing projects requiring competence in clear, correct, and effective English, students will use inferential and critical skills in the process of composing argument synthesis essays. Students will engage in formal written argumentation based on extensive reading and analysis of complex texts. Through the research process, students will locate, analyze, and synthesize scholarly sources to advance their own informed positions on relevant issues in the composition of a formal research paper.

Prerequisites :

A grade of “C” or better in ENG-121

• Credit : 3

Short Title : Fundamentals of Public Speaking

Course Code : SPE-121

Department Description : Visual, Performing and Media Arts

Course Description :

Introduction to the theory and practice of public address; the study of representative public addresses and the preparation and delivery of short speeches.

• Credit : 3

Short Title : GE Social Science Elective

Course Code : GE SS

Department Description : GE Social Science Elective

• Credit : 3

Short Title : Cost Accounting

Course Code : ACC-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Instruction in the principles of cost accounting and the keeping of cost records. Job order, process, standard cost systems and a survey of other costing techniques and applications.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Intermediate Accounting I

Course Code : ACC-211

Department Description : Accounting, Business and Legal Studies

Course Description :

A review of the accounting cycle for a manufacturing and for a merchandise operation. Emphasizes the capital structure of the corporation and the theory and concepts underlying accounts such as cash, receivables, inventories and investments.

Prerequisites :

ACC-102

• Credit : 4

Short Title : Business Law II

Course Code : BUS-202

Department Description : Accounting, Business and Legal Studies

Course Description :

Detailed study of the substantive law of commercial paper, agency and employment, security devices, bankruptcy, partnerships and corporations and real property. Decedents' estates, wills and trusts as well as insurance law are surveyed. (In applicable areas, the Uniform Commercial Code is covered as well as the common law principles.)

Prerequisites :

BUS-201

• Credit : 3

Short Title : Principles of Economics I

Course Code : ECO-201

Department Description : Accounting, Business and Legal Studies

Course Description : Introduces the foundations of economic analysis and explores the problems of macroeconomics, including national income, equilibrium analysis and fiscal and monetary policy. The public sector of the national economy is also stressed.

Prerequisites :

A passing score on the algebra portion of the College placement test or MAT-013

• Credit : 3
• Lecture Hours : 3

Short Title : Physical/Health Education Elective

Course Code : Physical/Health Education Elective

Department Description : Health, Physical Education, Recreation & Dance

Course Description :

Physical/Health Education Elective

• Credit : 1

Short Title : GE Science Elective

Course Code : BIO-EL1

Department Description : Biology

• Credit : 3

Short Title : Intermediate Accounting II

Course Code : ACC-212

Department Description : Accounting, Business and Legal Studies

Course Description :

A continuation of ACC 211. Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparative analysis, application of funds, income tax allocation and price-level impact on financial statements.

Prerequisites :

ACC-211

• Credit : 4

Short Title : Principles of Economics II

Course Code : ECO-202

Department Description : Accounting, Business and Legal Studies

Course Description : Microeconomics: includes such topics as the price system, allocation of resources, distribution of income and the prospects for economic change. International trade is also studied.

Prerequisites :

ECO-201 or written permission of the department chairperson

• Credit : 3
• Lecture Hours : 3