26.04.2014 Views

COURSE INDEX - LaGuardia Community College

COURSE INDEX - LaGuardia Community College

COURSE INDEX - LaGuardia Community College

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

<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 />

93

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!