The Accounting Program is designed to provide the student 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.
The accounting program offers a full array of accounting courses that provide the student with the skills and knowledge necessary to begin an entry-level career in accounting or to continue their education by pursuing a four-year accounting degree. Upon completion of the program requirements, the Associate of Applied Science degree in Accounting is awarded.
Academic Program Maps
Required Common Core
- Students placed in ENG 100.5 are offered extra support, afforded through additional instructional time. Students completing ENG 100.5 will have mastered the fundamentals of college-level reading and writing, including developing a thesis-driven response to the writing of others and following the basic conventions of citation and
documentation. They will have practiced what Mike Rose calls the a??habits of minda?? necessary for success in college and in the larger world: summarizing, classifying, comparing, contrasting, and analyzing. Students will be introduced to basic research methods and MLA documentation and complete a research project. Students are required to take a departmental final exam that requires the
composition of a 500 word thesis-driven essay in
conversation with two texts. Successful completion of this course is equivalent to passing ENG 101.
Prerequisite: Students who scored between 48-55 on the CAT-W and 70 or higher on the CAT-R can take this course
- English Composition is the standard freshman writing course. The course introduces students to academic writing. By its conclusion, students will be ready for English 201 and for the writing they will be asked to do in advanced courses across the curriculum. Students completing ENG 101 will have mastered the fundamentals of college-level reading and writing, including developing a thesis-driven response to the writing of others and following the basic conventions of citation and documentation. They will have practiced what Mike Rose calls the a??habits of minda?? necessary for success in college and in the larger world: summarizing, classifying,
comparing, contrasting, and analyzing. Students will be introduced to basic research methods and MLA documentation and complete a research project. Students are required to take a departmental final exam that requires the composition of a 500 word, thesis-driven essay in conversation with two designated texts.
Prerequisite: Pass the CAT-R and CAT-W or Accuplacer tests
- This course combines English 101 and 201 into a one-semester course. It is designed for students with a high level of reading and writing proficiency. Departmental permission is required.
Prerequisite: Pass the CATW and CATR tests
- This is a course that builds upon skills introduced in English 101. In this course, literature is the field for the development of critical reading, critical thinking, independent research, and writing skills. Students are introduced to literary criticisms and acquire basic knowledge necessary for the analysis of texts (including literary terms and some literary theory); they gain proficiency in library and internet research; and they hone their skills as readers and writers. Assignments move from close readings of literary texts in a variety of genres to analyses that introduce literary terms and broader contexts, culminating in an independent, documented, thesis-driven research paper. By the conclusion of English 201, students will be prepared for the analytical and research-based writing required in upper-level courses across the curriculum; they will also be prepared for advanced courses in literature.
Prerequisite: ENG 101
- 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
- This course covers fundamental mathematical topics associated with computer information systems, including: numeration systems; sets and logic; Boolean algebra, functions, and elementary switching theory; combinatorics; mathematical induction; permutations; combinations; binomial coefficients; and distributions.
Prerequisite: MAT 12 or MAT 51; and MAT 56 or MAT 56.5 or MAT 206.5.
- 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.
- 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.
- This introduction to art history includes the study of painting, sculpture, architecture and other media by surveying the Paleolithic period through the Late Gothic period using a global approach. This exploration of art and architecture in terms of history, social context, meaning and style will promote a general understanding of the development of art and style in different cultures and the effects of cultural exchange on the arts. Discussions of techniques, media, composition, and figure representation will provide an understanding of key concepts in the arts.
- Using a global approach, this introduction to art history includes the study of painting, sculpture, architecture and other media by surveying the Renaissance through the start of the twentieth century. The exploration of techniques, media, composition, and figure representation will provide an understanding of key concepts in the arts with additional focus on the historical and social context, which developed the meaning and changing styles in different cultures as well as the effects of cultural exchange through the arts.
- This introduction to Modern and Contemporary art history includes the study of painting, sculpture, architecture and other media by surveying the development and evolution of artistic styles using a global approach. Emphasis will be placed on groundbreaking artistic movements in context to their historical framework. Students will learn the importance of innovative practices, techniques and new avenues of exploration, by understanding the socio-political and cultural events that influenced artists to create groundbreaking works, which have led the way to Contemporary Art.
- This survey course traces the history of graphic design from the origins of graphic imagery and writing systems to contemporary graphic deign. Emphasis will be placed on the development of visual communication and typography, impact of the Industrial Revolution on design, the Modernist era's effect on visual communication, impact of the desktop publishing revolution and the development of contemporary techniques of information design.
- This course investigates the history and development of Asian Art, including East Asia, South Asia, and Southeast Asia, from the Neolithic period to the nineteenth century. We will study significant artworks, including paintings, sculpture, and architecture, in relation to the socio-historical contexts in which they were created. We also will explore distinctive artistic styles, forms, and aesthetics of Asian art along with themes, beliefs, and diverse cultural characteristics associated with them.
- This course focuses on writing treatments and scripts for the screen and video. Students learn the basics of visualizing narratives in 3-act structure; how to identify fiction and non-fiction genres; how to create character and story; how to research and write treatments and outlines; how to write single-column screenplays for narratives and two-column scripts for documentary scripts; and how to give and receive critiques on script work. Throughout, students will develop the basic skills necessary to write and revise scripts for upper-level VAT production classes and beyond.
- Principles of Music is an introductory course in which musical elements, structures and styles are studied. Development of analytic abilities will be emphasized through consideration of major musical works by diverse composers from different eras of the Western Classical tradition. A wide variety of types and forms of music literature will be studied, including symphony, concerto, song, opera, etc. Students will attend a live musical performance. Credit will be granted for MUS 102 or MUS 103, but not both.
- An introduction to the music of the Western world and its cultures through a variety of listening experiences. The course will emphasize the place of music in Western Society as well as influences by and on other cultures. Selected musical works, most dating from the 16th century through the present, are the subject of exploration. Credit will be granted for MUS102 or MUS103 but not both.
- This introductory survey explores the musical and social histories of jazz from its American origins to its global present. Its focus encompasses jazz's development in the United States, its impact around the world, and the contributions of musicians who have shaped its creative and cultural significance. Requiring no prior knowledge of music, students will develop the analytical listening skills required to identify both the music's defining stylistic features and its leading figures. In addition to the music itself this course will examine the meanings jazz has acquired in its diverse geographical, social and historical contexts.
- This introductory survey course explores the worlda??s music cultures with emphases on traditional and popular music styles. Ranging from local ritual musical practices to global commercial hip hop, this course considers the worlda??s music in relation to broad historical, cultural, and social contexts. Requiring no prior knowledge of music, students will become familiar with basic principles of musical organization as well as the culturally specific ways in which people engage them. Through guided listening, assigned readings, critical writings, and focused discussion this course will cultivate an understanding of and appreciation for the worlda??s musical and cultural diversity by examining the important link between music and the society that produces it.
- 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.
- This course is recommended for those whose native language is not English. It addresses fundamentals of speech communication, as does SPE 100, but provides special emphasis in vocabulary building, pronunciation, and enunciation. Classwork is implemented through the use of recordings, individual and group drills, interpersonal exercises, oral readings, and impromptu and prepared group discussions and speeches. Weekly speech tutoring is required. This course satisfies the equivalent for, and may be taken instead of, SPE 100. Credit is given for SPE 102 or SPE 100, but not for both classes.
- The collaborative nature of the theatrical event will be explored in readings, presentations, play attendance, papers and creative projects. Contributions of the playwright, actor, director, designer, architect, critic, producer and audience will be investigated through selected periods, genres, theatre spaces and styles of production. The student's potential roles and responsibilities in creating theatre will be emphasized.
- 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.
- 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.
- 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
- 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.
- 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
- 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
- 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
- This introductory course provides a practical and interactive approach to understanding and analyzing the major components of financial literacy such as taxation, credit and debt management, budgeting, spending and investment strategies for individuals and the family. Using research obtained from the JumpStart Coalition for Personal Financial Literacy and standards developed by the American Institute of Certified Public Accountants (AICPA), the student will be exposed to strategies for personal financial planning and personal risk and asset management. Students will create their own personal financial plan and will present the plan as a final project. Students completing the course will have life-time access to educational materials and coaching to make informed financial decisions and to develop effective behavioral patterns. Students will also compete in either an investment or financial literacy competition. This course has 1 hour lab component in which students will learn to use financial planning and tax software along with Excel to build personal financial plans and other course material.
Financial literacy as defined by the Government Accountability Office (GAO) is the a??the ability to make informed judgments and to take effective actions regarding the current and future use and management of money. It includes the ability to understand financial choices, plan for the future, spend wisely, and manage the challenges associated with life events such as a job loss, saving for retirement, or paying for a childa??s education.a??
- 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
- 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.
- 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 222
- 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 222
- 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.
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.
Students who are required to register for the classroom course CED 201, Career Planning, should do so after completing all remedial requirements and accumulating more than 12 credits. After accumulating 30 credits, including 9 credits in their major, students who are matriculated with a 2.0 GPA or higher may register for Internship I (See CED 300).
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.
- 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.
- 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
- 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.
- 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.
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.
1. For students whose first language is not English, SPE 102 will satisfy this requirement.