Accounting Course Descriptions

ACC 110 PRINCIPLES OF ACCOUNTING

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A study of accounting principles to enable the student to understand the preparation of financial statements. The course covers a study of the accounting cycle, the recording process, accounting systems and controls. The course also covers forms of business organizations and partnership accounting. (ACC 200 may be substituted for this.) 3 hours a week, 1 semester, 3 credits. Fall.

ACC 200 FUNDAMENTALS OF FINANCIAL ACCOUNTING

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course is an introduction to the field of accounting and to the development and use of financial accounting information in the business world. This course emphasizes accounting techniques and procedures, accounting theory and interpretation and use of accounting information. Topics include financial statements preparation, merchandising accounting, systems and controls, financial assets, plant assets, corporate accounting and financial statement analysis. For non-accounting majors only. Not open to freshmen without prior departmental approval. Not open to students who have taken ACC 110 or equivalent. 3 hours a week, 1 semester, 3 credits. Fall and spring.

ACC 211 FINANCIAL ACCOUNTING

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A continuation of accounting principles used in the preparation of financial statements. The course also covers the Statement of Cash Flows and analysis of financial statements. Prerequisite: ACC 110. 3 hours a week, 1 semester, 3 credits. Spring.

ACC 212 INTERMEDIATE ACCOUNTING I

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

Part one of a two-part course, which emphasizes an in-depth study of the underlying concepts of financial accounting, including the interpretation and application of pronouncements of various standard setting organizations. This course focuses on the conceptual framework of financial accounting and includes a study of the basic financial statements. The course also has the goal of giving students a deeper understanding of the proper accounting for various items on the balance sheet, primarily the various assets owned by an entity. Students will learn valuable concepts in the area of the time value of money. Prerequisite: ACC 211. 3 hours a week, 1 semester, 3 credits. Fall.

ACC 213 INTERMEDIATE ACCOUNTING II

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

Part two of a two-part course emphasizing an in-depth study of the underlying concepts of financial accounting, including the interpretation and application of pronouncements of various standard setting organizations. This course focuses on the proper accounting treatment of an entity’s liabilities and stockholders’ equity. Additionally, students will gain an understanding and uses of the Statement of Cash Flows as well as the study of other topics such as the proper accounting for pensions, leases, accounting changes, revenue recognition, income taxes and other topics. Prerequisite: ACC 212. 3 hours a week, 1 semester, 3 credits. Spring.

ACC 215 PRINCIPLES OF FEDERAL TAXATION

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A study of the Federal Revenue system, tax statutes and the preparation of individual tax returns. The Internal Revenue Code and regulations along with court decisions are studied and particular attention is given as to how tax planning for individuals is affected. Prerequisite: ACC 213. 3 hours a week, 1 semester, 3 credits. Fall and spring.

ACC 216 ADVANCED FEDERAL INCOME TAXES

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A continuation of the study of Principles of Federal Taxation. This course provides students with a study of federal tax statutes and application to current fact patterns. Topics include property transactions, partnerships, corporations, estate, gift and trust taxation. Prerequisite: ACC 215. 3 hours a week, 1 semester, 3 credits. Fall and spring.

ACC 241 MANAGERIAL ACCOUNTING (FORMERLY COST ACCOUNTING)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course provides students with an opportunity to study managerial accounting concepts. Students will learn how to compile and analyze accounting information to assist managers in their planning, directing and controlling functions for service, manufacturing and merchandising entities. Topics include: incremental analysis, profit planning and the preparation of budgets, variance analysis, understanding cost behavior and cost-volume-profit analysis. Job order costing, process costing and activity-based costing systems will also be studied. Prerequisite: ACC 200 or ACC 211. 3 hours a week, 1 semester, 3 credits. Fall and spring.

ACC 242 ADVANCED ACCOUNTING I

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A study of advanced accounting problems in areas such as consolidations, corporate mergers and acquisitions and partnership operations and liquidations. Prerequisite: ACC 213. 3 hours a week, 1 semester 3 credits. Fall and spring.

ACC 245 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A study of specialized accounting topics such as international accounting, foreign operations and the accounting and financial reporting requirements for government and not-for-profit organizations. An in-depth analysis of a government Comprehensive Annual Financial Report is undertaken. Prerequisite: ACC 213. 3 hours a week, 1 semester, 3 credits.

ACC 317 PRINCIPLES OF AUDITING

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

An introduction to generally accepted auditing standards adopted by the American Institute of Certified Public Accountants (AICPA) and releases by the Securities and Exchange Commission in conjunction with an expression of an opinion by independent public accountants. Attention to the ethics of the profession of public accounting, the study of internal control, audit procedures and objectives. Prerequisite: ACC 242. 3 hours a week, 1 semester, 3 credits. Fall and spring.

ACC 318 ACCOUNTING THEORY AND CURRENT ACCOUNTING DEVELOPMENTS

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

An analysis of current accounting theory and literature. Particular attention is paid to the application of General Accepted Accounting Principles and AICPA professional standards and to financial accounting engagements. Prerequisites: ACC 213, ACC 241. 3 hours a week, 1 semester, 3 credits. Fall and spring.

ACC 320 ACCOUNTING INFORMATION SYSTEMS and E.D.P. AUDITING

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A study of accounting information systems as well as audit and assurance services in the context of electronic data processing systems. The student will gain hands-on experience with accounting information systems by processing transactions for all accounting cycles using software commonly used by businesses. The student will also gain an understanding of audit objectives and procedures that are specific to audit and assurance services in a computerized environment. Use of computer assisted audit techniques will be emphasized, including exposure to the use of Generalized Audit Software. Prerequisite: COM 140, ACC 213. 3 hours a week, 1 semester, 3 credits. Fall and spring.

ACC 362 INTERNSHIP IN ACCOUNTING

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A course designed to give professional experience under college supervision through participating employers. The student is expected to work a minimum of 100 hours during the internship. In addition, the student is required to submit a log of activities and a paper. A member of the faculty will supervise the internship and will consult with representatives of the business in assessing the student’s performance. Prerequisite: The student must be an accounting major and a junior or senior who has met certain academic standards. 1 semester, 3 credits. Fall and spring.

BUS 100 PROCESS OF MANAGEMENT

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

An introduction to the business decision-making process through the study of the theory and practice of management. The manager’s tasks: planning, organizing, directing and controlling are reviewed through reading and case studies. The student is introduced to the concept of strategic planning and in line with today’s emphasis on productivity, particular attention is paid to human resources and motivation. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 120 MACROECONOMICS (ECO 120)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

National economic policy; inflation and unemployment in the business cycle; output and income determination; government expenditures and receipts; fiscal policy and monetary policy; Federal Reserve System and the banking system; variations in stabilization policy; the impact of capital-labor relations. 3 hours a week, 1 semester, 3 credits. Offered in the Fall and spring.

BUS 130 ORGANIZATIONAL BEHAVIOR (PSY 281) (HA 130)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

An introduction to the study of management theory concerning human behavior in formal organizations. The student is given the opportunity to test theories through analysis and discussion. Prerequisite: BUS 100. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 140 MICROCOMPUTER APPLICATIONS I (COM 140)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course is designed as an introductory course to provide the background necessary for the effective use of microcomputers. The emphasis is on the major applications of microcomputers: word processing, relational databases, spreadsheets and the use of the Internet. The course includes hands-on experience with common applications software. No previous computer related experience is necessary. Note: Students may not offer this course toward the fulfillment of the math core. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 141 MICROCOMPUTER APPLICATIONS II (COM 141)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course is intended for students from all disciplines. It will develop intermediate and advanced word-processing, spreadsheet and database techniques, including macros, report generation, database queries, importing and exporting files, address-books, labels, graphic and table manipulation. It will also include expanded Internet and World Wide Web topics. Prerequisites: COM 140 or equivalent, or departmental approval. Note: Students may not offer this course toward the fulfillment of the math core. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 150 BUSINESS LAW I

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

Introduction to the legal environment of business. General survey of the legal system, courts and procedures. Study of the law of contracts, agency, partnership and corporations. The course uses the case and text method. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 151 BUSINESS LAW II

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A continuation of Business Law I. Personal property, bailments, sales, commercial paper, creditors’ rights, real property, secured transactions and regulation of business. Prerequisite: BUS 150. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 200 MARKETING

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A study of the importance of marketing to society and to the economy and its pivotal role in the business and nonprofit sectors. The course provides a firm foundation in marketing principles and in the strategic marketing planning process. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 219 PRINCIPLES OF FINANCE

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A survey of the role of finance in business management. Major areas of study include an examination of financial markets, financial organization of business entities, analysis of budgets, credit, equity and debt financing, cash flow requirements, break-even analysis, the use of corporate securities in capitalization and asset management. Prerequisites: BUS 100, MAT 200 and ACC 211 or ACC 200. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 222 STATISTICS (ECO 222)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

Collection and tabulation of statistical data. Sampling. Probability. Binomial distribution and the use of the normal curve. Prerequisite: MAT 111 or MAT 113 or MAT 200. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 226 MICROECONOMICS (ECO 226)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

Marginal analysis of demand and supply, the individual firm and market microstructure. Consumer behavior and producer behavior. Alternative models of price determination and profit maximization. The relation between input and output markets. Prerequisite: BUS (ECO) 120. 3 hours a week, 1 semester 3 credits. Fall and spring.

BUS 230 HUMAN RESOURCES MANAGEMENT (HA 230)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A review of the theory of the effective management of human resources. The students examine employer-employee relations in such areas as equal employment opportunity practices, training and evaluation methods, compensation and reward or motivational programs, legal and regulatory requirements and the role of collective bargaining. The course utilizes the case method supplemented with an assigned text. Prerequisite: BUS 100. 3 hours a week, 1 semester, 3 credits. Offered in the fall and spring.

BUS 275 BUSINESS IN A GLOBAL ENVIRONMENT

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course presents students with a global view of contemporary business. Techniques used by businesses to engage in international commerce are studied in conjunction with the cultural, social, economic, geographic and political factors that affect the success of international business activities. Specific topics of study include international trade theories, global economic associations, the foreign exchange market, importing, exporting, global production systems, international marketing and the assessment of the potential of specific international markets. Prerequisites: BUS 200, ECO 120. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 315 PRINCIPLES OF INVESTMENTS

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

An examination of various facets of investment management. Topics studied include the analysis of equity and debt securities, portfolio construction and management for varying objectives, mutual funds, performance measurement, the functioning of the securities markets and socially responsible investing. Prerequisites: ECO 120, BUS 219 or ACC 213. 3 hours a week, 1 semester, 3 credits. Fall and spring.

BUS 324 ADVANCED MANAGERIAL FINANCE

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course examines in detail the cost of capital, leverage, dividend policy, management of working capital, long-term financing and expansion or failure of corporations. Prerequisites: BUS 219 and MAT 200. 3 hours a week, 1 semester, 3 credits. Fall.

BUS 472 BUSINESS POLICY SEMINAR

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

An examination and integration of all the business aspects of an enterprise. The student is given the opportunity to review the principal functions of management such as production management, financing, human resources and marketing. The writing of a major paper is the focal point of the student’s efforts. For senior business major students only. 3 hours a week, 1 semester, 3 credits. Fall and spring.

COM 140 MICROCOMPUTER APPLICATIONS I (BUS 140)

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course is designed as an introductory course to provide the background necessary for the effective use of microcomputers. The emphasis is on the major applications of microcomputers: word processing, relational databases, spreadsheets and the use of the Internet. The course includes hands-on experience with common applications software as well as an introduction to computer hardware. No previous computer related experience necessary. 3 hours a week, 1 semester, 3 credits. Fall, spring and summer.

ENG 103 WRITING FOR EFFECTIVE COMMUNICATION

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

Analysis and application of the principles of effective writing. Skill development in the performance of various writing tasks. Research techniques also implemented. 3 hours a week, 1 semester, 3 credits. Fall and spring.

ENG 110 COMMUNICATION FOR PROFESsIONALS

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course is designed to provide students with communication theories and proficiencies needed in professional organizations. Students will study the structural principles of this type of communication and its specialized writing techniques and formats, strengthen critical and editing skills, polish grammar and vocabulary, examine verbal and non-verbal communication modes, develop expertise in speaking and listening effectively. 3 hours a week, 1 semester, 3 credits. Spring and fall.

MAT 111 COLLEGE ALGEBRA

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

Properties of numbers and expressions; linear and quadratic equations; systems of equations; exponents and logarithms; functions; linear, quadratic, polynomial, exponential and logarithmic. Not open to students who have completed MAT 113 or students with credit for any 200-level math course. 3 hours a week, 1 semester, 3 credits.

MAT 113 ELEMENTARY FUNCTIONS: PRECALCULUS

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

Introduction to the concept of functions: their graphs, elementary properties, geometric transformations, inverses and their algebra. Elementary functions (linear, polynomial, rational, exponential, logarithmic and trigonometric) are introduced and their properties discussed. Designed for those who intend to go on to a calculus course. Prerequisite: 11th year mathematics or equivalent. Not open to students who have completed any 200-level math course. 3 hours a week, 1 semester, 3 credits. Fall and spring.

MAT 200 MATHEMATICS FOR BUSINESS AND ECONOMICS

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

This course includes the study of matrices, linear programming, the simplex method and the mathematics of finance. Basic business applications of precalculus mathematics will be discussed. Prerequisite: MAT 113 or equivalent. Not open to students who have completed MAT 205. 3 hours a week, 1 semester, 3 credits. Fall.

PHI 160 INTRODUCTION TO ETHICS

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

What are the sources of morality? What makes an action right or wrong? What constitutes the good life? This course will explore these questions and examine related issues such as absolutism vs. relativism, objectivism vs. subjectivism, rules vs. outcomes. General theories will be applied to specific ethical dilemmas through discussion. 3 hours a week, 1 semester, 3 credits. Fall and spring.

SPC 102 SPEECH COMMUNICATION

Campus: St. Joseph's College,Brooklyn Campus St. Joseph's College, Long Island Campus

A study of the speech communication process – its basic theories and principles and their application in guided speech experiences, including public speaking. 3 hours a week, 1 semester, 3 credits. Fall and spring.

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