Genesee Course Listing
Official Course Information
Please select a Course Section from the list below or search for a class by Course Title.
ACC101 - Introduction to Financial Accounting
Catalog Description: The concepts, principles and standards of financial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. Generally Accepted Accounting Principles are applied to cash, receivables, payables, inventory, long-term operational assets, long-term debt and equity. Prerequisite or corequisite: MAT 092 or completion of the Genesee Community College math proficiency.
ACC102 - Introduction to Managerial Accounting
Catalog Description: The concepts and principles of managerial accounting as they apply to financial statements including the statement of cash flows are developed from a user perspective. Topics include manufacturing accounting, cost-volume-profit analysis, decision making, cost accumulation and allocation, budgeting, performance evaluation, responsibility accounting, capital budgeting, cost accounting systems and financial statement analysis. Prerequisite: ACC101.
ACC106 - Basic Accounting Practices
Catalog Description: Survey aspects of financial and managerial accounting with an emphasis on analysis and interpretation of financial statements and the application of key managerial accounting tools for decision-making. Not open to students with credit in ACC101. Designed primarily for Office Technology, Tourism Management, and Fashion Merchandising Management students.
ACC201 - Computer Applications in Accounting
Catalog Description: Develops skills using currently popular accounting software, converting a manual accounting system to a computerized system. Emphasizes the computer as a problem-solving tool in various accounting and financial situations. Spring only. Prerequisites: CIS116 and ACC102 or concurrent enrollment in ACC102 for students in the Accounting certificate only with instructor approval.
ACC211 - Intermediate Accounting 1
Catalog Description: In-depth study of Generally Accepted Accounting Principles. Topics include the conceptual framework of accounting, financial statements and related disclosures, accounting for cash, receivables and inventories, asset acquisition, cost allocation and asset disposition. Fall only. Prerequisite: ACC102.
ACC212 - Intermediate Accounting 2
Catalog Description: A continuation ACC211, Generally Accepted Accounting Principles. Topics include current liabilities and contingencies, long-term liabilities and receivables, investments, contributed capital, retained earnings, earnings per share, income recognition, income taxes, post employment benefits, leases, statement of cash flows and accounting for changes and errors. Spring only. Prerequisite: ACC211.
ACC215 - Cost Accounting
Catalog Description: Studies managerial accounting in-depth from the preparer's perspective. Topics include managerial decision support systems, elements of costs, job-order and process costing, just-in-time and flexible manufacturing systems, cost-volume-profit analysis, budgets and performance evaluation. Spring only. Prerequisite: ACC102.
ACC217 - Introduction to Income Tax
Catalog Description: Survey of current Federal Income Tax law and practice in the preparation of tax returns for the individual taxpayer. Topics include determination of gross income, deductions, exemptions, income from trade or business, retirement plans, credits and special taxes, accounting periods and methods, depreciation, gains and losses, withholding, estimated tax, payroll taxes, tax administration and tax planning. Fall only. Prerequisite: ACC101 or concurrent enrollment in ACC101 for students in the Accounting certificate only with instructor approval.