J.C. Anderson, R. Elder, L.J. Hanouille, D. Harris, M. Harris, B. Ismail, H. Landry, G.J. Lobo, M. Onsi, D. Stevens, A. Thevaranjan. The major program in accounting provides students with the academic training and experience needed to become professional accountants. In New York State, the applicant must be a graduate of a college with an approved accounting curriculum that includes at least 24 credits of accounting courses. Professional requirements include two years of diversified professional accounting experience, or only one year if an acceptable master's program is completed. 204 Introduction to Financial Accounting 3 S Financial accounting concepts that aid entrepreneurs, managers, investors, and creditors in planning, operating, and analyzing a business.
Emphasis is on interpretation of financial statements.
Sophomore standing . ACC 252 Introduction to Managerial Accounting 3 S Introduction to the role of accounting information systems in measuring performance, influencing employee behavior, and facilitating planning decisions such as what products and services to offer, in which markets, and at what prices. I 3 S Coverage of principles, procedures, and reporting requirements underlying the preparation and interpretation of external financial statements of profit seeking corporations. Emphasis on asset recognition and income determination. S Accounting theory, principles, and procedures as applied for selected issues in financial reporting, including leases, pensions, deferred taxes, and shareholders' equity.