Catalog
2013-14

Accounting/CIS/Law

Accounting, Computer Information Systems and Law (ACCT/CIS/LAW)

Dr. Mehmet Ulema
Chair of the Department

The Department of Accounting, Computer Information Systems, and Law (ACCT/CIS/LAW) offers a broad choice of courses and two distinct majors: Accounting and Computer Information Systems. The department also offers courses in business law required for students in the School of Business.

Accounting is often described as the language through which entities communicate financial information to various stakeholders. The program provides students with the skills that prepare them for accounting careers in business and not-for-profit organizations. Qualified students specifically interested in public accounting may pursue the 150-Hour Accounting program. The program is registered with the State of New York as a Professional Accounting Program geared toward obtaining the Certified Public Accountant (CPA) license.

The Computer Information Systems program emphasizes the use of computers in aiding business professionals to perform their functions in modern organizations. The program emphasizes important technical and applied skills and prepares students for a variety of careers in management information systems and technology.

Every major in the department must consult with the Chair concerning the fulfillment of the requirements for the major and the electives that will be most suitable for his/her particular professional and academic development.

Accounting (ACCT)

Requirements for a major in Accounting: Accounting majors take:

LAW 304Business Law II3
ACCT 301Intermediate Accounting I4
ACCT 302Intermediate Accounting II4
ACCT 303Cost Accounting4
ACCT 401Auditing3
ACCT 405Advanced and International Issues in Accounting3
ACCT 409Income Taxation3
Select one of the following courses:3
Financial Reporting Analysis
Information Technology Assurance and Audit
Corporate Taxation
Accounting Theory and Research
Ethical Issues in Accounting
Accounting Field Study Internship
Business Elective3
Total Credits30

 A minimum grade of C is necessary to receive major credit.

 Requirements for a minor in Accounting: Students in the School of Business who wish to minor in Accounting must complete the following in addition to the core courses required of all students in Business:

ACCT 301Intermediate Accounting I4
ACCT 302Intermediate Accounting II4
Accounting Elective3
Total Credits11

 Requirements for the Business core: The Accounting program offers core courses required of all business students. All students are required to take ACCT 201 Principles of Accounting I, ACCT 202 Principles of Accounting II .


First Year
FallCreditsSpringCredits
ACCT 2013ACCT 2023
RELS 110 or ENGL 1103ENGL 110 or RELS 1103
SCI Elective3SCI Elective 3
PSYC 2033MGMT 201 or MKTG 2013
CIS 110 or MATH 1533MATH 153 or CIS 1103
 15 15
Second Year
FallCreditsSpringCredits
ECON 2033ECON 2043
ENGL 211 (or ENGL 211)3CIS 227 or MATH 1543
MKTG 201 or MGMT 2013ENGL Elective or ENGL 2113
MATH 154 or CIS 2273Liberal Art Elective3
LAW 2033SOC 201 or PHIL 2013
 15 15
Third Year
FallCreditsSpringCredits
ACCT 3014ACCT 3024
ACCT 3034FIN 301 or MGMT 3073
HIST Elective/RELS Catholic Studies3RELS Catholic Studies/HIST Elective3
MGMT 307 or FIN 3013Liberal Art Elective3
PHIL 201 or SOC 2013ECON 3053
 17 16
Fourth Year
FallCreditsSpringCredits
ACCT 4013ACCT 4053
ACCT 4093ACCT Elective3
MGMT 406 or 4303MGMT 430 or 4063
RELS Global/Contemporary3Liberal Art Elective3
LAW 3043Business Elective3
 15 15
Total Credits: 123

**Students interested in public accounting must complete 150 credits hours—please consult with the academic advisor on the five-year BS/MBA program.

Computer Information Systems

CIS majors must take:

CIS 201Computer Hardware and Software3
CIS 205Introduction to Programming with Business and Mobile Applications3
CIS 310Business Data Management:3
CIS 326Business Data Communications and Telecommunications3
CIS 431Analysis, Design, and Implementation of Information Systems3
Approved CIS or Business Electives6
Total Credits21

A minimum grade of C is necessary to receive major credit.

First Year
FallCreditsSpringCredits
ECON 203 or ACCT 2013ECON 204 or ACCT 2023
RELS 110 or ENGL 1103ENGL 110 or RELS 1103
SCI Elective3SCI Elective3
PSYC 2033MGMT 201 or MKTG 2013
CIS 110 or MATH 1533MATH 153 or CIS 1103
 15 15
Second Year
FallCreditsSpringCredits
ACCT 201 or ECON 2033ACCT 202 or ECON 2043
ENGL 211 (or ENGL Elective)3ENGL Elective or ENGL 2113
MKTG 201 or MGMT 2013CIS 227 or MATH 1543
MATH 154 or CIS 2273SOC 201 or PHIL 2013
CIS 2013CIS 2053
 15 15
Third Year
FallCreditsSpringCredits
MGMT 307 or FIN 3013FIN 301 or MGMT 3073
HIST Elective/RELS Catholic Studies3RELS Catholic Studies/HIST Elective3
PHIL 201 or SOC 2013LAW 2033
CIS 3263CIS 3103
Liberal Art Elective3Liberal Art Elective3
 15 15
Fourth Year
FallCreditsSpringCredits
ECON 3053CIS 4313
CIS or Business Elective3CIS or Business Elective3
MGMT 406 or 4303MGMT 430/406 or 4063
RELS Global/Contemporary3Free Elective3
Free Elective3Liberal Arts Elective3
 15 15
Total Credits: 120

Minor

Students in the School of Business who wish to minor in CIS must take in addition to the core courses required of all students:

CIS 201Computer Hardware and Software3
CIS 205Introduction to Programming with Business and Mobile Applications3
CIS 310Business Data Management:3
or CIS 326 Business Data Communications and Telecommunications
Total Credits9

Business Core

The CIS program offers core courses required of all Business students. All students are required to take:

CIS 110Introduction to Information Systems3
CIS 227Business Statistics3

 


 

 

 

Accounting Courses

ACCT 201. Principles of Accounting I. 3 Credits.

Introduces fundamental principles in accounting and demonstrates their use in financial reporting for business organizations. It covers the four financial statements, preparation of those financial statements and accounting rules governing the preparation of those financial statements. The course provides students with a comprehensive coverage of financial reporting and the relevant components of the annual report. Topics include the accounting cycle and generally accepted accounting principles for cash, merchandise inventory, long-lived assets, liabilities and stockholders’ equity. Financial statement ratios and ethical issues in financial accounting are introduced, applied and emphasized throughout the course.

ACCT 202. Principles of Accounting II. 3 Credits.

The second half of Principles of Accounting sequence has a focus of managerial accounting for business decisions. It covers costing methods, cost-volume profit analysis, incremental analysis, pricing decisions, budgetary planning, budgetary control, responsibility accounting, standard costs and planning for capital investments. It integrates and further discusses the topic of financial statement analysis. It emphasizes ethical dimensions of managerial accounting decisions. Prerequisite: ACCT 201.

ACCT 301. Intermediate Accounting I. 4 Credits.

This course is designed to assist students to understand, prepare, and analyze financial reporting for business enterprises. The course emphasizes on the foundation of financial concepts and their practical application. Topics discussed include accounting concepts, accounting information systems, preparation of financial statements, accounting for time-value of money, receivables, inventory, property, plant, and equipment, and intangible assets. Cases in ethics will be discussed to sensitize students to ethical situations encountered by practicing accountant. Moreover, a discussion of similarities and differences, with some application, between International Financial reporting Standards (IFRS) and US Generally Accepted Accounting Standards (GAAP) are incorporated in all topics covered in this course. Prerequisites: ACCT 201, ACCT 202.

ACCT 302. Intermediate Accounting II. 4 Credits.

The second course in Intermediate Accounting is a continuation of the first half to cover accounting for current and long-term liabilities, stockholders’ equity, investment, long-term contracts, installment sales, income taxes, pension, leases, accounting changes and error analysis, and full disclosure in financial reporting. Discussions of ethical cases are also discussed. Similarities and differences between IFRS and GAAP with some application are incorporated for all topics discusses in this course. A comprehensive project on critical analysis of financial reporting of one company over three years is assigned as a case study to practice on what student learn in both Intermediate I and II. Prerequisite: ACCT 301.

ACCT 303. Cost Accounting. 4 Credits.

This course concentrates on providing key cost data to managers. The topics covered include measurement and reporting of manufacturing costs, job costing, process costing, activity based costing, operation costing, accounting for spoilage, rework and scrap, standard costing variance analysis, variable costing, absorption costing, just in time inventory systems, backflush costing, cost allocation, joint products, quality costs, budgeting and managerial control, decision making and relevant information. Prerequisites: ACCT 201, ACCT 202.

ACCT 320. Financial Reporting Analysis. 3 Credits.

This course covers financial reporting analysis for security valuation. It discusses the investment environment and the use of financial statements in valuation models, analyzes information contained in the four financial statements and provides guidelines for forecasting future financial statements for valuation. Prerequisites: ACCT 202 and FIN 301.

ACCT 375. Assimilating the Internship Experience in Accounting . 3 Credits.

In consultation with the faculty advisor, students design and complete an independent project related to their Accounting internship. This project aids in assimilating the practical off-campus work experience in business, industry, government or cultural organization with the students’ studies and/or career interests. This course is subject to the approval of the Department Chair, Dean and Internship Coordinator of the School of Business. The student is required to pre-register with the Internship Coordinator and to obtain internship placement prior to the start of the semester. (Free/business elective.).

ACCT 401. Auditing. 3 Credits.

Auditor's responsibilities in examining and preparing various reports on financial statements and his/her function in evaluating management controls. Topics include professional ethics, legal liability, auditing standards, internal control, and the selection, scope, and application of auditing procedures. Fall. Prerequisites: ACCT 301, ACCT 302.

ACCT 404. Information Technology Assurance and Audit. 3 Credits.

This course covers the evaluation of an information system; concepts of system and design; techniques of analyzing and flow charting various systems; use of computer audit package programs; and the study of organizational, security, input, output, processing, and documentation controls. Spring. Prerequisites: ACCT 301, ACCT 302, ACCT 401.

ACCT 405. Advanced and International Issues in Accounting. 3 Credits.

This course covers advanced accounting topics with an emphasis on international accounting issues. Advanced accounting topics include the equity method for investments, consolidation of financial statements, and accounting for not-for-profit organizations , state governments and local governments. International accounting topics include worldwide accounting diversity, International Financial Reporting Standards and accounting for foreign currency transactions, translation and hedging. Spring. Prerequisites: ACCT 301, ACCT 302.

ACCT 409. Income Taxation. 3 Credits.

Focus on fundamentals of income taxation and tax planning as it relates to individuals, including introduction to corporate tax issues. Prerequisites: ACCT 301, ACCT 302.

ACCT 410. Corporate Taxation. 3 Credits.

Focus on fundamentals of corporate taxation and the tax impact of forming a corporation, distributions to shareholders and liquidations. Introduction to the tax issues affecting partnerships, estates and trusts. Topics include tax research as it relates to the various types of entities. Prerequisite: ACCT 409.

ACCT 420. Accounting Theory and Research. 3 Credits.

This course is a seminar in accounting. Topics include the development of accounting theory, pursuit of the conceptual framework, accounting research methodology, income concepts, income statement, balance sheet, statement of cash flows, assets, liabilities, equity, leases, accounting for income taxes. Accounting impact on financial markets is also discussed. Students are required to read articles and write a research paper and present them in class. Emphasis is on applied accounting research, critical thinking and communication skills. Prerequisites: ACCT 201, ACCT 202, ACCT 301, ACCT 302.

ACCT 425. Ethical Issues in Accounting. 3 Credits.

The ethical implications of accounting are reviewed. This includes the ethical standards of various professional organizations. Finally, ethical decision making and the related behavioral, structural and enforcement issues are addressed. Prerequisite: PHIL 201.

ACCT 435. Accounting Field Study Internship. 3 Credits.

Students will work in an accounting position for 120-150 hours. A journal will be maintained and a project, supervised by a faculty advisor, will be completed with a final report.

ACCT 441. Accounting Seminar. 3 Credits.

ACCT 460. Accounting Seminar. 3 Credits.

This course exposes students to theories and issues of current professional interest in accounting. Open to a limited number of students who meet departmental requirements and have the approval of the Chair of the Department. Prerequisites: ACCT 201, ACCT 202.

ACCT 470. Accounting Independent Study. 3 Credits.

A program of supervised reading and research under the direction of a member of the Department. Topics and methods of research are to be developed in consultation with the supervising professor. Open to qualified students who meet the departmental requirements and have the approval of the Department Chair and the Dean.

ACCT 475. Assimilating the Internship Experience in Accounting . 3 Credits.

This course may be used as a second internship experience and/or with senior status. (Free/business elective).

ACCT 608. Accounting Theory and Research. 3 Credits.

This course is a seminar in accounting. Topics include the development of accounting theory, pursuit of the conceptual framework, accounting research methodology, income concepts, income statement, balance sheet, statement of cash flows, assets, liabilities, equity, leases, accounting for income taxes. Accounting impact on financial markets is also discussed. Students are required to read articles and write a research paper and present them in class. Emphasis is on applied accounting research, critical thinking and communication skills. Prerequisites: ACCT 201, ACCT 202, ACCT 301, ACCT 302.

ACCT 609. Information Technology Assurance and Audit. 3 Credits.

This course covers the evaluation of an information system; concepts of system and design; techniques of analyzing and flow charting various systems; use of computer audit package programs; and the study of organizational, security, input, output, processing, and documentation controls. Spring. Prerequisites: ACCT 301, ACCT 302, ACCT 401.

Computer Information System Courses

CIS 110. Introduction to Information Systems. 3 Credits.

Critical technologies used to manage information in today's rapidly changing business environment are introduced. Analysis of computer hardware, software, networks, spreadsheets, search engines, database management systems, e-commerce and related ethical issues.

CIS 201. Computer Hardware and Software. 3 Credits.

Introduction to computer architecture and system software. Major topics include basic computer architecture, parallel computing, operating systems design and functionality, and software development. Prerequisite: CIS 110.

CIS 205. Introduction to Programming with Business and Mobile Applications. 3 Credits.

Introduction to computer programming with an object-oriented programming language. Topics include file I/O, control structures, functions, data structures and graphical user interfaces. This is a project-oriented class wherein problem solving and algorithm development skills will be honed on assignments involving business and held-hand application development. Prerequisite: CIS 201.

CIS 227. Business Statistics. 3 Credits.

Applications of statistical methods of data analysis and decision making. Coverage includes descriptive statistics, statistical measures and estimation, testing of hypothesis, linear regression and correlation analysis. Use of computer software for statistical analysis and business applications. Prerequisite: MATH 153 (or MATH 105), CIS 110.

CIS 310. Business Data Management:. 3 Credits.

TThis course introduces the core concepts of data and information management. It is centered around the core skills of identifying organizational information requirements, modeling them using conceptual data modeling techniques, converting the conceptual data models into relational data models, and implementing the models using a commercial relational database management system. Additional topics include database administration, security, transaction management, distributed databases and SQL programming. Prerequisite: CIS 110.

CIS 316. E-Commerce and Web Development. 3 Credits.

The course combines basic ideas and concepts in e-commerce with hands-on work using internet technologies. We will study topics such as electronic commerce business models, Internet and Web technology infrastructure, Web site development and management, payment systems and security. You will build dynamic web sites using HTML, PHP and SQL, and also work on a significant project. Prerequisite: CIS 205 or CIS 301.

CIS 326. Business Data Communications and Telecommunications. 3 Credits.

An introduction to computer networking and telecommunications. Major topics include networking and telecommunications fundamentals, LANs, wireless communication, the Internet, standards, and protocols. Prerequisite: CIS 205. Co-requisite: CIS 205.

CIS 375. Assimilating the Internship Experience in Information Systems . 3 Credits.

In consultation with the faculty advisor, students design and complete an independent project related to their IS internship. This project aids in assimilating the practical off-campus work experience in business, industry, government or cultural organization with the students’ studies and/or career interests. This course is subject to the approval of the Department Chair, Dean and Internship Coordinator of the School of Business. The student is required to pre-register with the Internship Coordinator and to obtain internship placement prior to the start of the semester.(Free/business elective).

CIS 424. Data Mining for Business Intelligence. 3 Credits.

This course addresses how technology can be used to connect data to decision making. In addition to the cases, the course features hands-on exercises with data mining software. The course is suitable for those interested in working with and getting the most out of data as well as those interested in understanding data mining from a strategic business perspective. Prerequisite: CIS 310.

CIS 426. Network Management. 3 Credits.

An introduction to a broad spectrum of network, system and applications management. Students will gain theoretical and practical knowledge of network and system architectures such as TMN, protocols such as SNMP, information modeling, and NM applications such as Configuration, Fault, and Performance management. Prerequisite: CIS 326.

CIS 427. Introduction to Information Systems Security. 3 Credits.

This course covers the techniques and tools that are utilized to secure digital information, computer systems and the Internet. Topics include identification, authentication, legal and ethical issues, threat analysis, cryptography, public-key infrastructures, web security, malware, intrusion detection systems, firewalls, virtual private networks, forensics, database security, and digital rights management. The purpose of this course is to provide the student with a solid overview of the field of system security - a topic of great importance to all Business majors.

CIS 431. Analysis, Design, and Implementation of Information Systems. 3 Credits.

A study of the development of information systems from initiation to design, including requirement analysis and reviews. A phased approach and structured analysis methodologies are emphasized. Prerequisite: CIS 310.

CIS 460. Computer Information Systems Seminar. 3 Credits.

This course exposes students to evolving techniques and theories on issues of current professional interest in information system development and practice. Topics may include network design and management, software engineering computer and network security, ethical, global, and legal issues of information systems. Prerequisite: varies according to topic.

CIS 470. Computer Information Systems Tutorial/Independent Study:. 3 Credits.

A program of supervised reading and research under the direction of a member of the Department. Topics and methods of research are to be developed in consultation with the supervising professor. Open to qualified students who meet the departmental requirements and have the approval of the Department Chair and the Dean. Prerequisite: CIS 310.

CIS 475. Assimilating the Internship Experience in Information Systems . 3 Credits.

This course may be used as a second internship experience and/or with senior status. (Free/business elective).

Law-Accounting/Law/Computer Information System Courses

LAW 203. Business Law I. 3 Credits.

Studies the impact of law on the business environment. Topics include the nature and sources of law, ethics, court systems, crimes, torts, intellectual property, contracts, agency and the forms of business organizations. Prerequisite: at least sophomore standing.

LAW 304. Business Law II. 3 Credits.

This is the second half of a two semester course exploring the legal environment of business. Topics include personal property and bailments, real property, landlord and tenant, wills, trusts and estates, corporations, securities regulation, consumer protection, employment law, sales and negotiable instruments. Spring. Prerequisite: LAW 203, at least junior standing.

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