The accounting program is designed to provide you with a strong foundation in accounting, business and liberal arts. Accounting is called “the language of business” as all businesses use accounting to run their enterprises and report their financial performance.
Our program offers a full array of accounting courses that provide you with the skills and knowledge necessary to begin an entry-level career in accounting or to continue your education by pursuing a four-year accounting degree. Upon completion of the program requirements, the Associate of Applied Science degree in Accounting is awarded.
Explore Careers
BMCC is committed to students’ long-term success and will help you explore professional opportunities. Undecided? No problem. The college offers Career Coach for salary and employment information, job postings and a self-discovery assessment to help students find their academic and career paths. Visit Career Express to make an appointment with a career advisor, search for jobs or sign-up for professional development activities with the Center for Career Development. Students can also visit the Office of Internships and Experiential Learning to gain real world experience in preparation for a four-year degree and beyond. These opportunities are available to help BMCC students build a foundation for future success.
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Requirements
Accounting Program Maps
Required Common Core
6 CRS
English Composition
Mathematical and Quantitative Reasoning
- This course covers basic statistics, including: measures of central tendency, measures of dispersion, graphs, correlation, the regression line, confidence intervals, the significance of differences, and hypothesis testing, including z-tests, t-tests, and chi-square tests.
Prerequisites: MAT 12, MAT 14, MAT 41, MAT 51 or MAT 161.5
Course Syllabus
OR
4 CRS
MAT 2xx
Pathways-approved MAT 2xx or higher course
Life and Physical Sciences
- This course introduces students to the world beyond the earth. The methods of astronomy and our knowledge of the structure of the universe are presented as an ongoing human endeavor that has helped shape modern man as he/she takes his/her first steps into space.
Course Syllabus
OR
- This course serves as an introduction to Physics, especially for students who are not science-oriented. A selected number of basic physical ideas are carefully examined and interpreted non-mathematically. The relevance of the scientist and his/her work to the lives of non-scientists is continually examined.
Course Syllabus
14
Total Required Common Core
Flexible Core
Creative Expression
- The aim of this course is to develop effective skills in speech communication. The student examines how to generate topics and organized ideas, masters elements of audience psychology and practices techniques of speech presentation in a public forum. All elements of speech production and presentation are considered.
3 CRS, 3 HRS
MUS/ART
Pathways-approved MUS/ART course
6
Total Flexible Core
24
Total Common Core
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 - This course provides accounting students with the opportunity to solve accounting problems through the use of microcomputers. Areas in which students will prepare computerized accounting records and reports include journals, ledgers, trial balance, accounts receivable, accounts payable, and payroll. The course will introduce students to basic accounting documentation, and processing flowcharts of different accounting functions.
Prerequisites: ACC 122
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 - 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 - 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 - This course surveys briefly the American legal system and the basic law of contracts. Reference is made to typical business transactions and, by a study of pertinent cases, how the various principles of contract law apply to them.
Course Syllabus - Designed to help students creatively plan their careers, the course covers self-assessment, career exploration and practical job search skills.
Typically, the course includes the following topics:
- identifying and classifying needs, interests, values and skills;
- researching occupational and organizational alternatives;
- job search techniques and resources for employment;
- resume and cover letter preparation;
- and job interviewing and follow-up.
- Interns can expect to perform various duties related to their major during the internship semester. Sample internship duties may include one or more of the following: Accounts Payable, Accounts Receivable, Auditing, Balancing, Bank Reconciliations, Billing, Budgeting, Cost Accounting, Debiting/Crediting, Financial Statements, General Ledger Entries, Journal Entries, Payroll, Posting, and Taxation while utilizing Accounting Computer Software Packages, Spreadsheet Programs, and a wide variety of general office skills.
3 CRS
HED xxx
Health Education Elective
- This introductory course provides a hands-on approach to understanding and analyzing the major components of personal accounting and financial literacy. Topics include establishing financial goals, personal taxation, managing personal debt and credit, budgeting household expense, saving and investment strategies, insurance, and retirement planning. The course has a 1-hour lab component in which student will learn to use basic Excel applications and simulations as it relates to personal accounting financial planning.
Course Syllabus
OR
- This course outlines the basic tax structure of the corporation and the partnership entity. Coverage includes the organization of the corporate and partnership entity, the capital structure, the determination and distribution of income, redemptions, liquidations, and reorganizations. Coverage also includes the taxation of the small business corporations. This course is designed to provide theoretical and practical experience with tie-ins to applicable tax forms. The case study method will be used where applicable. A class project or research paper will be required. Prerequisite: ACC 222 and ACC 241
OR
- 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
OR
- 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
OR
- The course is an introduction to Forensic Accounting and Fraud Analysis. Topics include the nature of fraud, fraud prevention, fraud detection, financial statement fraud, revenue and inventory fraud, liability and asset fraud, inadequate disclosure fraud and fraud in E-commerce.
Prerequisite: ACC 122
Course Syllabus
- This course develops an understanding of computer technology through the exploration of software packages on personal computers. The applications include word processing, spreadsheet, and database management. Students will also learn computer terms and concepts as well as the historical, social and economic implications of computer technology for our society.
Course Syllabus
OR
- This course introduces students to the use of information systems in business. The dramatic changes in Information Technologies (IT) impact the ways in which companies operate and compete in local and global economies. Students will explore the global and ethical issues that have developed with the use of information systems. Working individually and in teams, the students will complete case studies on the following topics: Management Information Systems (MIS), systems analysis and design, hardware and software concerns, and telecommunications.
Prerequisites: Any ACC course or any BUS course and pass computer competency test or CIS 100
Course Syllabus
- This course is intended primarily for those students who intend to pursue professional careers in fields such as economics, finance, management, and administration. It is also open to highly motivated students in other areas. Topics include: national income and national product; saving, consumption, investment, the multiplier theory, fiscal policy, inflation, employment and business cycles. The student will also be acquainted with money, banking, and central bank monetary policies, as well as some of the more significant theories of international trade and economic development.
OR
- This course is an introduction to the topics of microeconomics, which include market supply and demand, theories of the firm and individual behavior, competition and monopoly, externalities, public goods, and income distribution. Students will learn ways to analyze the basic economic activities of consumption and production, and how to evaluate the allocation of resources and products achieved through markets. The role of government policy in addressing markets failures will be emphasized throughout the course, with special focus on contemporary economic problems.
40
Total Curriculum Credits
60
Total Program Credits
Notes:
Please note, these requirements are effective the 2016-2017 catalog year. Please check your DegreeWorks account for your specific degree requirements as when you began at BMCC will determine your program requirements.
- For students whose first language is not English, SPE 102 will satisfy this requirement.
