COURSE INDEX - LaGuardia Community College

Business and Technology Department
BTA130 Accounting Applications for the Microcomputer
3 credits; 3 hours
This course emphasizes management information systems by
giving students “hands-on” microcomputer experience in the processing
of accounting data. In an instructor-supervised laboratory
environment, students will explore both spreadsheets and dedicated
accounting software. Lectures on the design of accounting
systems, computer-related management decisions, and strategic
controls considerations will be integrated with applications.
Prerequisite: BTA109 or BTA111, BTC100 or BTC101 or
MAC101
BTA150 Individual Income Tax Procedures
3 credits; 3 hours
This course introduces the fundamental concepts of individual
income taxation and the mechanics of Federal and New York
State and City individual income tax return preparation. Some of
the special topics are includable and excludable income, allowable
deductions, personal exemptions and dependents, filing status,
computation of tax and credits against tax. Students will complete
a Federal income tax return practice set.
Prerequisite: CSE099, ENA/ENG/ESA099/ENC101, MAT095
BTA201 Intermediate Accounting I
3 credits; 4 hours
This course is designed to give an overview of the foundations of
accounting theory, the problems of current practice, and its relationship
to accounting theory as expressed in the Accounting Principles
Board’s Opinions and the Financial Accounting Standards
Board’s Statements. The course includes a review of the accounting
cycle and a detailed exploration of the reporting process,
namely, the Statement of Financial Position, the Statement of
Income, the Statement of Retained Earnings and the Statement of
Cash Flow.
Prerequisite: CSE099, ENA/ENG/ESA099/ENC101, MAT096,
BTA112
BTA202 Intermediate Accounting II
3 credits; 4 hours
This course is a continuation of Intermediate Accounting I. It
explores the problems of current practice and its relationships to
Financial Accounting Theory as expressed in AICPA Opinions and
FASB Statements. Topics examined include Inventories, Long-
Term Investments in Stocks, Tangible and Intangible Fixed Assets,
Liabilities and Income Taxes, Leases and Income Tax Allocation.
Present Value Concepts and their applications are also covered.
Prerequisite: BTA201
BTA210 Cost Accounting I
3 credits; 4 hours
Cost accounting methods and procedures are studied, including
job-order costing, process costing, payroll accounting and budgeting.
Emphasis is placed on the importance of cost accounting to
management in controlling and analyzing cost data and in the
areas of decision-making and planning future operations.
Prerequisite: MAT096, BTA112
BTA211 Cost Accounting II
3 credits; 4 hours
This course continues the study of cost determination and analysis
as taught in AMA210. Cost-volume relationships, systems designs,
flexible budgets, standard costs, cost allocation and applications of
the contribution margin approach to decision-making are included.
A continued emphasis is placed on the importance of cost data to
management in the areas of decision-making an planning.
Prerequisite: BTA210
Administrative Assistant
BTO116 Essential Computer Skills
2 credits; 3 hours (2 lecture, 1 lab)
This course will introduce basic computer skills and keyboarding
on a computer. Emphasis in the course will be on the touch-typing
concept of keyboarding and increasing speed and accuracy. The
goal of this course will be to provide the opportunity for students
to use the computer effectively to process information. This course
will also explore the expanding role of computers in the contemporary
business environment.
Pre- or Corequisite: ESL/R098
BTO125 Terminology for Medical Office Support Personnel
3 credits; 4 hours (3 lecture, 1 lab)
This course is designed to develop the student’s ability to interpret,
spell and pronounce medical terms through the use of a phonetic
pronunciation system, audiotapes, flashcards and computer
assisted instruction. This course is organized by body systems with
combining forms of prefixes and suffixes, diagnostic procedures,
pathology, treatment and surgical procedures related to each
system. This course is intended to train medical office support
personnel in the use of medical terminology as it applies to the
office setting.
Pre- or Corequisite: CSE099, ENA/ENG/ESAG099/ENC101 or
ESL/R098
BTO132 Keyboarding II Production Formatting
2 credits; 4 hours
This course is designed to increase the skills of students who have
successfully completed Keyboarding I or its equivalent. Emphasis
will be placed on intensive speed building and accuracy drills. Formatting
for business correspondence, tabulations and manuscripts
will be covered. The final speed goal is 40-45 gross words per
minute for five minutes with a maximum of five errors.
Prerequisite: CSE099, ENA/ENG/ESA099/ENC101, BTO116
BTO133 Keyboarding III Advanced Production Formatting
2 credits; 4 hours
This course is designed to increase the keyboarding and production
skills of students who possess a minimum speed of 40 gross
words a minute. Intensive speed, accuracy and reinforcement drills
will be stressed. Complex formats for letters, manuscripts, tabulations,
memos and business forms will be introduced. The final
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