BTA - Accounting

2 credits; 4 hours
This course introduces students to the entire accounting cycle.
The course explores the fundamental concepts and techniques of
recording transactions in journals, summarizing the transactions,
using adjusting and closing procedures, and preparing financial
statements and reports. This course will provide basic skills
instruction in mathematics and apply those skills to accounting
theory and practice.
Pre- or Corequisite: CSE095; Corequisite: MAT095

2 credits; 4 hours
This course is a continuation of BTA110. It reviews the essentials
of accrual accounting and introduces the student to valuation
methods relating to inventory and fixed assets, internal control
concepts with an emphasis on cash controls, procedures for
accounting for notes payable and receivable, and payroll
accounting.
Prerequisite: BTA109

4 credits; 6 hours
This course introduces students to the accounting cycle. The
course reviews the fundamental concepts and techniques of
recording transactions in journals, summarizing the transactions,
using adjusting and closing procedures, and preparing financial
statements and reports. It also introduces the student to valuation
accounting relating to inventory and fixed assets, internal control
concepts with an emphasis on cash control, procedures for notes
payable and receivable, and payroll accounting.
Pre- or Corequisite: CSE095, MAT095

4 credits; 4 hours
This course introduces the student to the partnership and corporate
forms of business organization with topics relating to their
formation, operation, and dissolution. In the area of corporation
accounting, further topics explored are stock transactions, longterm
liabilities, and retained earnings. Cash flows and financial
statement analyses are also covered as are an introduction to
manufacturing concern accounting, related statements, and cost
revenue relationships.
Prerequisite: CSE099, ENA/ENG/ESA099/ENC101, BTA110 or
BTA111

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

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

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 

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

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

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 decisionmaking
are included. A continued emphasis is placed on the
importance of cost data to management in the areas of decisionmaking
and planning.
Prerequisite: BTA210