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Undergraduate

​Declaration of Minor Curriculum
Core Courses
    U. Freshman
    Accounting
    Acct 101 Introduction to the Theory and Practice of Accounting I. 4 hr.; 3 cr. Prereq. Minimum of 12 credits completed. Fundamentals of accounting information, the foundation of the accounting system for recording assets, liability and equity transactions, financial statement principles, and the preparation and interpretation of basic financial statements. Structure, double-entry model, initial, adjusting, and closing entries are covered. The theoretical and quantitative aspects of depreciation, inventory valuation, and stockholders' equity transactions are introduced and explored. Fall, Spring
    Elective
    1-3 credit course Choose one elective course from approved elective course options on this page.
    L. Sophomore
    Accounting
    Acct 102 Introduction to the Theory and Practice of Accounting II. 4 hr.; 3 cr. Prereq.: ACCT 101 and sophomore standing. A continuation of ACCT 101, with a much more in-depth study of the groundwork and constructed preparation needed in various balance sheet and income statement areas prior to the preparation of financial statements, including managerial accounting with basic quantitative analysis. Fall, Spring

    U. Sophomore
    Accounting
    Acct 201 Intermediate Accounting I and II. ACCT 201: 4 hr.; 4 cr. Prereq.: ACCT 102 and sophomore standing. ACCT 202: 3 hr.; 2 cr. Prereq.: ACCT 201 and junior standing. Intensive study of the theories of financial accounting, generally accepted accounting principles, and applications thereof, including relevant standards, statements, and opinions of the FASB, AICPA, and SEC. Pertinent mathematical principles and applications relating to financial accounting are also presented. Fall, Spring
    Law & Taxation
    Acct 261 Business Law I. 3 hr.; 3 cr. Prereq.: Sophomore standing. Introduction to the law. Seeks to provide majors and nonmajors with an understanding of the law and the social forces that shape it. The basic structure through which law is implemented and enforced is reviewed, in addition to the specific rules of law relating to contracts, trusts, and estates. Fall, Spring (IS)
    U. Junior
    Law & Taxation
    Acct 261 Business Law I. 3 hr.; 3 cr. Prereq.: Sophomore standing. Introduction to the law. Seeks to provide majors and nonmajors with an understanding of the law and the social forces that shape it. The basic structure through which law is implemented and enforced is reviewed, in addition to the specific rules of law relating to contracts, trusts, and estates. Fall, Spring (IS)
    L. Senior
    Law & Taxation
    Acct 367 Federal and New York State Taxes on Income. 4 hr.; 4 cr. Prereq.: ACCT 102 and senior standing. An introduction to the federal income tax as it relates to individuals. Particular emphasis is given to the basic multitiered tax structure. The underlying concepts of basis, inclusion, exclusion, and deduction are defined, utilizing the Internal Revenue Code and related material. Special classes of taxpayers including partnerships, estates, trusts, corporations of various types, and foreign taxpayers are considered as well as accounting and procedural rules.

OFFICE INFORMATION
     Chair: Dr. Israel Blumenfrucht
     Dept. Office: Powdermaker 215
     Office Hours: Mon - Fri 9am-5pm
     Phone: 718-997-5070
     Fax: 718-997-5079
 
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