The Accounting Department at BMCC offers a 30-credit non-degree certificate in accounting (ACP) that will allow you to earn accounting credits on an accelerated basis. This certificate program is designed for students who have earned baccalaureate degrees in disciplines other than accounting and would like to transition to a career in accounting without having to bear the cost of enrolling in a graduate program.
Depending upon your undergraduate degree/discipline, the ACP can be completed in three semesters. The credits earned in this program can be applied toward the required accounting courses needed for the Uniform CPA Exam.* In addition, depending upon the your undergraduate discipline/degree, these credits can be applied toward the 150-credit rule. Please note, an accredited course in Auditing is required to sit for the CPA Exam and must be taken at a 4-year-institution.
- Educational Requirements by State
For additional information, see NASBA - NYS Requirements for CPA Licensure- 150 hour Requirement
- International Baccalaureate Degrees
- Gainful Employment Disclosure
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Curriculum Requirements
- The course covers the fundamental principles of accounting and the practical use of accounting tools and techniques. Topics covered include the definition and scope of accounting, accounting records and processes, books of original and subsequent entry, work sheets, adjusting and closing entries, accounting for cash, accounting for negotiable instruments, and accounting for plant assets. An investigation is made of accounting for service businesses and trading concerns.
Note: ACC 122 credit change from 4 credits to 3 credits, effective spring 2014.
Course Syllabus - This continuation of Accounting I progresses from elementary to more advanced accounting concepts and conventions, including the use of accounting data in managerial decision making. Among topics covered are voucher system, partnership accounting, payroll preparation and taxes, and accounting for corporations. Study is made of accounting involved in the interpretation of financial statements, budgetary control, statement of cash flows, and management reports and analyses.
Note: ACC 222 credit change from 4 credits to 3 credits, effective spring 2014.
Course Syllabus - Students are provided with fundamental knowledge of the Federal taxation laws and preparation of related tax returns. Federal income taxes for individuals, partnerships, and corporations are studied, and actual returns are prepared. Various items of payroll withholding and reporting procedures are discussed, and basic tax planning is explored.
Note: This course was formerly ACC 340.
Course Syllabus - The course begins with a review of the accounting process. Topics covered include balance sheet presentation, the time value of money, accounting for cash, receivables, inventory cost and valuation procedures, plant and equipment accounting, including acquisition use, retirement and special valuation problems, accounting for intangible assets, current liabilities, and contingencies. Attention is given to the theory pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies. Prerequisite: ACC 222
Course Syllabus - The course provides accounting students with the opportunity to become familiar with accounting information systems, systems and documentation flowcharts, information concepts, and applications to the different areas in the transaction processing system. The course also covers accounting control procedures that are commonly used to detect, correct, and prevent deficiencies in internal control, administrative control and in the transaction processing system for both the manual and computerized accounting processing systems. The course will include basic analysis and design of accounting information systems.
Course Syllabus - Emphasis is placed on the conceptual, analytical and practical aspects of cost accounting as a tool for planning and controlling the operations of a business. Topics studied include the cost accounting cycle, the job order cost system, process costing, allocation of costs, joint and by-product costs, payroll accounting and budgeting. Prerequisite: ACC 122
Course Syllabus - This course introduces the theory and concepts underlying financial accounting, control and reporting in governmental and not-for-profit organizations. It covers fund accounting, budget and control issues, revenue and expense recognition, financial reporting, accounting procedures and issues of reporting for both governmental and not-for-profit entities.
Prerequisite: ACC 122
Course Syllabus - The course is a continuation of Intermediate Accounting I. A detailed study is made of the accounting for long term debt, investments in stocks and bonds, leases, pensions, accounting for income taxes, and inflation accounting. Other topical coverage includes EPS, revenue recognition, preparation of the income statement, and the statement of cash flows. The stockholders? equity section of the balance sheet is examined, with particular reference to the accounting for capital stock, additional paid-in capital, and retained earnings. Attention is given to pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies. Prerequisite: ACC 330
Course Syllabus
*Depending upon a student’s undergraduate degree, the Accounting Department will advise regarding courses qualifying for elective credit. Accounting electives may also be transferred in from an accredited college.
For more information regarding the requirements for CPA Licensure and the CPA Examination, click here.
For more information, contact:
Prof. Josh Wolfson, Chair of the Accounting Department, jwolfson@bmcc.cuny.edu
Prof. Sharon Brickman, sbrickman@bmcc.cuny.edu