COURSE INDEX - LaGuardia Community College
COURSE INDEX - LaGuardia Community College
COURSE INDEX - LaGuardia Community College
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<strong>COURSE</strong> DESCRIPTIONS AND<br />
ACADEMIC DEPARTMENT<br />
INFORMATION<br />
Accounting and Managerial Studies<br />
Department<br />
In 2008, the Accounting and Managerial Studies Department was<br />
reorganized and renamed the Business and Technology Department<br />
(see below). Course prefixes that were AM_ are now BT_.<br />
Business and Technology<br />
Department<br />
Room B327 (718) 482-5600<br />
Department Faculty<br />
Michael Napolitano, Chairperson; Avis Anderson, John Appiah,<br />
Rosalia Barnett, Rajendra Bhika, David Blumberg, Hector<br />
Fernandez, Eve Fischthal, Kathleen Forestieri, Andrea Francis,<br />
James Giordano, Edward Goodman, Marie Hanlon, Deborah<br />
Harrell, Milton Hollar-Gregory, Linda Iannuzzo, Janice Karlen,<br />
Elaine K. Leff, Magalie Lopez, Namy Lytle, Nicole Lytle, Nicole<br />
Maguire, Paula Murphy, Stacy Perry, Michael Philogene, Yves<br />
Richards, Deborah Robinson, Susan Sanchirico, Fernando<br />
Santamaria, David A. Schoenberg, Barry L. Silverman, Santo<br />
Trapani, Angela Wu<br />
Accounting<br />
BTA109 Principles of Accounting I, Part 1<br />
2 credits; 4 hours<br />
This course introduces students to the entire accounting cycle. The<br />
course explores the fundamental concepts and techniques of<br />
recording transactions in journals, summarizing the transactions,<br />
using adjusting and closing procedures, and preparing financial<br />
statements and reports. This course will provide basic skills<br />
instruction in mathematics and apply those skills to accounting<br />
theory and practice.<br />
Pre- or Corequisite: CSE095; Corequisite: MAT095<br />
BTA110 Principles of Accounting I, Part 2<br />
2 credits; 4 hours<br />
This course is a continuation of BTA110. It reviews the essentials<br />
of accrual accounting and introduces the student to valuation methods<br />
relating to inventory and fixed assets, internal control concepts<br />
with an emphasis on cash controls, procedures for accounting for<br />
notes payable and receivable and payroll accounting.<br />
Prerequisite: BTA109<br />
BTA111/BTB111 Principles of Accounting I<br />
4 credits; 6 hours<br />
This course introduces students to the accounting cycle. The<br />
course reviews the fundamental concepts and techniques of<br />
recording transactions in journals, summarizing the transactions,<br />
using adjusting and closing procedures and preparing financial<br />
statements and reports. It also introduces the student to valuation<br />
accounting relating to inventory and fixed assets, internal control<br />
concepts with an emphasis on cash control, procedures for notes<br />
payable and receivable and payroll accounting.<br />
Pre- or Corequisite: CSE095, MAT095<br />
BTA112 Principles of Accounting II<br />
4 credits; 4 hours<br />
This course introduces the student to the partnership and corporate<br />
forms of business organization with topics relating to their<br />
formation, operation, and dissolution. In the area of corporation<br />
accounting, further topics explored are stock transactions, longterm<br />
liabilities, and retained earnings. Cash flows and financial<br />
statement analyses are also covered as are an introduction to manufacturing<br />
concern accounting, related statements and cost<br />
revenue relationships.<br />
Prerequisite: CSE099, ENA/ENG/ESA099/ENC101, BTA110 or<br />
BTA111<br />
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