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Students are introduced to basic principles and concepts of accounting in this course. Topics include the accounting cycle, accruals and deferrals, preparation of financial statements, internal control, and an in-depth study of current assets. Prerequisite: MAT 098 or equivalent. Co-requisite: ENG 101.
Students are introduced to basic concepts of financial accounting and reporting in this course. Students study the environment of accounting, the accounting model and the use of financial statements for business decision making. Key topics include accruals and deferrals, current assets, long-term assets and debt, and corporate equity. Prerequisites: MAT 115 or higher.
Students will study fundamental accounting concepts that are useful to management in planning and controlling its operation. Topics include the measurement of cost, costing systems, cost-volume-profit analysis, cost allocation, budgeting, capital investing, and performance evaluation. Prerequisites: ACC 102 or ACC 200 with a grade of C or better, MAT 100 or higher.
A basic introduction to concepts and philosophical theories underlying the organization of art forms is provided in this course. Through the study of line, form, space, value, color, and texture, as interpreted in both historical and contemporary contexts, the course stresses an understanding of the elements and principles of design in the visual arts. Pre or Corequisite: ENG 101
This course presents a beginning survey of art history in western civilizations and other global civilizations, from antiquity through the Middle Ages. Students are provided with the opportunity to evaluate various art forms as influenced by traditional, cultural, social and religious conditions, technological progress, and industrial civilization. Pre or Corequisite: ENG 101
Designed for students who plan to study biology or nursing, this nonlaboratory course covers topics from the basic principles of life through the cell concept. The course strengthens the student's background in biology. Topics covered include cell reproduction, cell respiration, photosynthesis, and classification. Students may not use this course to satisfy a science requirement or science elective.
Designed for the non-science major, this nonlaboratory course covers basic concepts such as the cell, principles of inheritance, and the species. Students study cell structure and function, DNA, cell division, and the kingdoms. Students may elect to take BIO 121 in conjunction with this course to complete 4 credits of science with a laboratory.
Students are introduced to basic ecological principles and applies them to the natural environment of New York State and the Northeast. Topics include basic botany and zoology, food chains, ecosystems, population and community interactions, and terrestrial and aquatic biology. Students purchase a flash drive which contains 28 half-hour lectures and an extensive study guide.
This is a non-laboratory biology course designed for the non-science major who has an interest in learning about the human body. Students will study the basic anatomy and physiology of major body systems and some common diseases associated with those systems. Special emphasis will be placed on topics of modern concern such as new diseases and new techniques for treating the human body. Students will be encouraged to learn to use information in this class for making informed personal and societal decisions.
This course presents a study of basic medical terminology. The primary purpose is for students to be able to analyze a word and determine its meaning and proper usage. The correct spelling of terms is also emphasized.
Students apply basic mathematics to situations encountered in business and industry. Emphasis is placed on solving word problems from a variety of topical areas including resource management, wholesale and retail pricing, payroll and accounting-related tasks, and simple and compound interest related applications.
This is a survey of written and oral business communication. It emphasizes techniques for effective communication, experience in creating typical business correspondence, and critical analysis of communications.
Students are introduced to the basics required for starting and operating a small business. Subjects include marketing, financing, legal structures, franchising, and managing employees. Students will apply terminology and concepts in developing a draft business plan.
The basics of operational theory and the science of management are presented. Concepts center on an analysis of the four major functions of management: planning, organizing, directing, and controlling. The course emphasizes the integration of management principles with other business procedures and examines management interactions with external environments influencing business.
Using the Microsoft OfficeÂ® suite of business applications for the PC, students learn how computers can aid the business decision-making process. The course introduces appropriate terminology and concepts using hands-on training. Applications include word processing, spreadsheets, database management, and presentation software. The course only supports the use of Windows based Microsoft OfficeÂ®. Lab fee.
Students study the fundamental concepts, principles and rules of law and equity that apply to business activities. Legal theory is applied to commercial transactions. Topics covered include an introduction to the law and the legal system, the Uniform Commercial Code, contracts, sale of good, negotiable instruments, product liability, negligence, agency, bailment, torts, and employment law. This course is required for students in the Business and Entrepreneurship and Business: Accounting A.A.S. degree programs. It is not recommended for students enrolled in the transfer-oriented A.S. in Business Administration program.
This course provides an analysis of business transactions in the legal environment. Topics include an introduction to the history of modern commercial law, the courts, and the legal processes; detailed examination of the principles of the laws of contracts, including contracts for the international sale of goods (CISG); and consideration of related topics including product liability and business torts. Pre-requisite: ENG 101.
This is a comprehensive analysis of the principles of the laws of commercial paper, agency, partnerships, limited liability companies, corporations, and other forms of business ownership. Prerequisite: ENG 101.
A study of the marketing field emphasizing the integrated managerial approach to marketing management is provided. The course features the marketing mix, channel management, consumer/industrial buying behavior, and marketing information systems. The case-study method and problem-solving exercises feature marketing costs, segmentation, decisions, and management methodology. Prerequisite: BUS 161.
Students apply major concepts learned in other courses to the analysis of topics in this capstone course designed for career Business: Accounting AAS and Business and Entrepreneurial Studies AAS majors. It covers the areas essential in the transition from business theory to practice: business plan development; government regulation; ethics and professionalism; social responsibility of business; sustainability, and diversity in the workplace. Prerequisites: ACC 101, BUS 115, and BUS 209.