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Accounting

Overview

Official Name of Program

Accounting

Plan Code

ACC-AS

Department(s) Sponsoring Program

Business

Career

Undergraduate Kingsborough CC

Degree Designation

AS - Associate in Science

HEGIS Code

5002.00

NYSED Program Code

01045 - ACC-AS

CIP Code

52.0302

The curriculum presented here applies to students who started the major in Fall 2020 or Spring 2021. If you enrolled as a matriculant prior to that, please see the College Catalog for the year you started the major as a matriculant for the curriculum requirements that apply to you.

Consultation with the Program Advisor is required.

Upon successful completion of the Accounting degree program requirements, graduates will:

  1. explain the meaning of generally accepted accounting principles (GAAP)

  2. prepare and interpret the following financial statement: statement of stockholder’s equity

  3. prepare journal entries

  4. distinguish between financial, managerial and cost accounting

  5. identify current federal income tax laws and regulations

  6. identify the major economic systems and identify the ways to measure economic performance

  7. describe the differences in the major business ownership formats, including e-business

  8. explain how civil law applies to two primary aspects of private enterprise: the laws of contracts and torts

  9. perform tasks using Microsoft Office (Word, Excel, PowerPoint and Access)

  10. explain the function of financial markets and financial intermediaries in the economy

  11. explain the concept of time value of money

  12. apply financial information to managerial decision-making

Requirements