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National College Credit Recommendation Service

Board of Regents  |  University of the State of New York

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Accounting, Business, and Finance - Study.Com

Organization

Credit Course Categories:

Titles of all evaluated learning experiences in Accounting, Business, and Finance - Study.Com

Descriptions and credit recommendations for all evaluated learning experiences

Location:

Various; distance learning format.

Length:

30 hours (15 weeks).

Dates:

December 2013 - Present. 

Objectives:

Upon successful completion of the course, students will be able to: understand the purpose of accounting, generally accepted accounting principles, ethical accounting and technology in accounting; interpret balance sheets, income statements and cash flow statements, and understand how to prepare different financial statements and the auditing process; discover debits, credits, journal entries, the trial balance and how to determine a company's performance based on financial statement ratios; explain internal controls, safeguards and bank reconciliation; study accounts receivable, revenue recognition, the allowance method, notes receivable and disposing of receivables; define long-term operating assets, plant assets, the cost principle, acquisition of property, computing depreciation, natural resource assets and accounting for intangible assets; breakdown loans, equity investments, raising equity financing, corporations, stockholder's equity, common and preferred stock, accounting for stock and retained earnings; and distinguish the purpose and elements of financial statement analysis, standards for comparison, horizontal analysis, vertical analysis and financial ratio analysis. Interpret financial ratios for companies, efficiency ratios, leverage ratios and issues with financial statement analysis.

Instruction:

Major topics include: introduction to accounting; financial statements; mechanics of the accounting cycle; adjusting accounts and preparing financial statements; internal controls; merchandising operations and inventory; receivables; completing the operating cycle; long-term assets; current and long-term liabilities; reporting and analyzing equity; statement of cash flows; and financial statement analysis and interpretation.

Credit recommendation:

In the lower division baccalaureate degree category, 3 semester hours in Accounting I, Financial Accounting, or Principles of Accounting I (12/16). 

Location:

Various; distance learning format.

Length:

18 hours (6 weeks). 

Dates:

December 2013 - Present. 

Objectives:

Upon successful completion of the course, students will be able to: define and compare managerial accounting functions, processes and responsibilities; distinguish between cash management, auditing, and financial reporting methods; understand and define cost classifications and formulas, and calculate cost and profit analyses; evaluate cash flow, income statements, inventory and costing systems; describe the activity-based costing process; identify and distinguish between the components of budgets and standard cost evaluations; examine accounting reporting tools and reporting responsibilities; learn how to calculate, analyze and make decisions regarding costs, investments, budgeting, spending and cash flow; explain how financial statements, income statement, balance sheets and cash flow statements are prepared and used; and interpret and analyze various types of financial statements.

Instruction:

Major topics include: overview of managerial accounting; internal controls in accounting; cost types; cost behavior analysis and cost volume profit; job-order costing and process costing; basics of activity-based costing; budgeting and standard costs; reporting systems and structures in accounting; short and long-term decision-making in accounting; and basics of financial statement analysis.

Credit recommendation:

In the lower division baccalaureate degree category, 3 semester hours in Accounting II, Financial Accounting, or Principles of Accounting II (12/16). 

Location:

Various; distance learning format.

Length:

Varies; self-paced.

Dates:

December 2013 – Present.

Objectives:

Upon successful completion of the course, students will be able to: describe the uses and application of financial accounting, the GAAP, and IFRS principles and provide examples for demonstration purposes; analyze specific environmental and theoretical structures affecting financial accounting: economic cost concepts, source documents, technology in accounting, ethics in accounting, and users of financial accounting statements; outline the components of the balance sheet, demonstrate the components of the income statement, and differentiate between the seven forms that an income statement can take; evaluate cash flows and the time value of money, incorporating the statement of expected cash flow using the correct formatting, net present value (NPV), and annuities; demonstrate their understanding of accounts receivables by performing the calculations for the maturity date as well as the amount of interest charged on the note; discriminate among the various factors affecting the need for controls in accounting and distinguish between variations in the recording of business transactions; demonstrate an understanding, with the aid of relevant examples, of the need for forecasting, break-even analysis, and cost accounting, in managerial decision making; summarize the six main financial ratios, the role played by each in global capital markets, and evaluate the effect of the ratios on decision making in the strategic/managerial planning process.

Instruction:

The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: overview of financial accounting; preparing accounting reports; preparing a balance sheet; disclosure requirements for balance sheets; preparing an income statement; evaluating cash flows and time value of money; cash flow statements: direct and indirect; preparation of cash and receivables; systems and controls in accounting; inventory process in accounting; business transactions in accounting; financial accounting and management; financial ratios and business applications.

Credit recommendation:

In the lower division baccalaureate / associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Intermediate Accounting (12/17).

Location:

Various; distance learning format.

Length:

Varies; self-paced.

Dates:

December 2014 – Present.

Objectives:

Upon successful completion of this course, students will be able to: evaluate and disclose financial information for transactions involving fixed and intangible assets; assess accounting for securities and investments by preparing entries and properly recording financial information under a variety of different scenarios; analyze financial information for transactions as they apply to current liabilities and contingencies; evaluate financial information for transactions involving bonds and notes payable; prepare and describe transactions about a company’s leases, for both operating leases and capital leases; record transactions and prepare proper financial information as it pertains to stockholder equity transactions and comprehensive income; calculate corporate income and account for corporate income taxes; explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance; and consider a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures.

Instruction:

The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: accounting for fixed and intangible assets; accounting for securities and investments; accounting for liabilities and contingencies; accounting for bonds and notes payable; accounting for operating and capital leases; accounting for shareholder equity and comprehensive income; cash flow statements and disclosures; accounting for corporate income taxes; pensions and post-retirement benefits; and identifying and correcting errors in accounting.

Credit recommendation:

In the lower division baccalaureate / associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Intermediate Accounting (12/17).

Location:

Various; distance learning format.

Length:

40 hours (10 weeks).

Dates:

December 2013 - Present.

Objectives:

Upon successful completion of the course, students will be able to: appraise the process involved in corporate governance and how it applies to managerial accounting; evaluate the reports that make up the financial statements and how to prepare them; summarize the functions of cost classifications, cost allocation, and job order cost systems; breakdown cost-volume-profit analysis and how it relates to income statements; dissect how firms decide on a pricing strategy and the different pricing methods; summarize how companies set standard costs and why they are advantageous; point out the different methods, ratios and formulas important in financial analysis; evaluate the software programs pertinent to managerial accounting, and discover their benefits; and assess the different types of budgeting, including capital budgeting, why budgeting is important, and different methods for budgeting.

Instruction:

Methods of instruction include audiovisual materials and case studies. Major topics include: corporate governance for managerial accounting; cost classifications; manufacturing overhead cost allocation; job order cost system; process cost system; activity-based costing; cost-volume-profit analysis; decision making in managerial accounting; pricing objectives and methods; budgeting; budgetary control; standard costs; capital budgeting; statement of cash flows; and financial statement analysis.

Credit recommendation:

 In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Managerial Accounting (12/16).  

Location:

Various;distance learning format.

Length:

36 hours (8 weeks).

Dates:

December 2013 - Present.

Objectives:

Upon successful completion of the course, students will be able to: compare types of businesses such as partnerships, corporations, and others; breakdown major accounting principles, such as the accounting cycle; apply the accounting equation and evaluate return on equity; compile balance sheets, income statements, and statements of cash flows; analyze financial documentation; evaluate methods for calculating inventory; appraise corporate accounting practices; differentiate adjusted and closing trial balances and more; and illustrate how businesses use rations to create financial forecasts.

Instruction:

Methods of instruction include audiovisual materials and case studies. Major topics include: business ownership types; key accounting concepts; journals and ledgers in accounting; accounting equations and formulas; financial statements, balance sheets and income statements; analyzing financial statements; financial statement ratios; accounting for inventory; accounting for deprecation; accounting for compensation, taxes and liabilities; adjustments and closing entries; corporate accounting; departmentalized accounting; taxation for corporations; and business and financial forecasting.

Credit recommendation:

In the lower division baccalaureate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Business Accounting or General Accounting (12/16).

Location:

Various; distance learning format.

Length:

55 hours (11 weeks).

Dates:

April 2012 – Present.

Objectives:

Upon successful completion of the course, students will be able to: differentiate the components and purposes of various costing methods, techniques, and formulas including cost accounting, job-order costing systems, process costing, and variable and activity-based costing; use cost accounting formulas, such as those used to calculate the break-even point, target net income, gross profit margin, and contribution margin; assess how different industries use activity-based costing methods to determine the costs of various products or services; breakdown the purpose and components of the master budget; dissect the process of CVP analysis to determine the relationship between company costs, revenue and sales volume; summarize effective techniques for estimations and planning, such as using employ regression analysis to achieve project cost goals; analyze various aspects of cost accounting in inventory, such as inventory accounts, goods and inventory statements, and methods of inventory cost calculations; and evaluate modern trends in managerial accounting and their effects on business strategy, such as how and why predictive accounting has risen in popularity.

Instruction:

The course is self-paced. Instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: cost classifications in accounting; costing methods and techniques; formulas for cost accounting; standard costs in accounting; job order cost system in accounting; activity-based costing overview; product and service costing; budgetary process; cost behavior analysis; cost-volume-profit analysis overview; cost estimation; service department and joint cost allocation; cost accounting for decision making; ethics in cost accounting; and modern trends in accounting.

Credit recommendation:

In the upper division baccalaureate/associate degree category, 3 semester hours in Cost Accounting or Business (4/17).

Location:

Various; distance learning format

Length:

50 hours (12 weeks). 

Dates:

October 2013– Present.

Objectives:

Upon successful completion of this course, students will be able to: analyze the nature of business and entrepreneurship; evaluate how the economy, law, technology, competition, and society impact businesses and the global market; differentiate the forms and types of business ownership; summarize organizational management in terms of management and leadership levels, skills and roles; assess the importance of employee motivation and performance reviews; break down the cycle of business production and sales; investigate risk management through learning about ways to manage it and insurance coverage options; describe the role of money in business, including accounting, securities, and financial institutions; analyze the nature of business and entrepreneurship; evaluate how the economy, law, technology, competition, and society impact businesses and the global market; differentiate the forms and types of business ownership; summarize organizational management in terms of management and leadership levels, skills and roles; assess the importance of employee motivation and performance reviews; break down the cycle of business production and sales; investigate risk management through learning about ways to manage it and insurance coverage options; describe the role of money in business, including accounting, securities, and financial institutions.

Instruction:

The course is self-paced. Instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: the dynamic business environment, practicing social responsibility and ethical behavior in business, economics and business, business in global markets, forms of business ownership, entrepreneurship and small business, managing and leading in business, leadership styles in business, organizational management, business production and operations, workplace productivity and motivation, basics of human resources, managing the employer-worker relationship, business marketing basics, product development and retailing, product distribution and supply chain management, pricing strategy in marketing, product promotion in business, MIS basics in business, implications of information technology, risk management in business, accounting basics, financial management in business, securities markets and business, and money and financial institutions.

Credit recommendation:

In the lower division baccalaureate/associate degree category, 3 semester hours in Business or Business Administration (10/16).

Location:

Various; distance learning format.

Length:

40 hours (15 weeks). 

Dates:

October 2012 – Present.

Objectives:

Upon successful completion of this course, students will be able to compare and contrast the levels, roles, and functions of management; distinguish between modern theories of management, including quality management and systems management theory; break down quantitative management and the roles of branches such as operations management ; illustrate the types of planning and its function in management; model different types of organizations, including centralized and decentralized organizations; examine leadership and its role in organizations and the difference between a manager and a leader; analyze the role of motivation in the workplace and how managers affect motivation; illustrate the communication process and the role of organizational communication; analyze the decision making process and describe tools used to make informed decisions; outline the importance of business ethics in contemporary business; investigate controlling and its function in management; and relate the managerial functions in international organizations and characteristics of an international manager.

Instruction:

The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: Management Basics; Classical School of Management; Behavioral School of Management Theory; Contemporary and Future School of Management Theory; Organizational Change; Organizing in Business Management; Work Teams; Leading in Organizations; Leadership Theory; Motivation in the Workplace; Communication in the Workplace; Financial Management; Human Resources; Strategic Management and Managerial Decision Making; Production and Quality Assurance; International Management and Contemporary Issues.

Credit recommendation:

In the lower division baccalaureate/associate degree category, 3 semester hours in Management (10/16).

Location:

Various; distance learning format.

Length:

22 hours (6 weeks). 

Dates:

October 2012 – Present.

Objectives:

Upon successful completion of this course, students will be able to: diagram and analyze the 4 Ps of marketing: product, place, price, and promotion; explain and evaluate marketing philosophies, including market and sales orientation; illustrate how marketers establish and analyze competitive advantage; analyze global marketing and diagram concerns about marketing in foreign markets; model consumer behavior theory and the decision-making process; differentiate between business and consumer marketing; diagram product life cycles and the process for creating new products; demonstrate comprehension of and differentiate between services and goods; differentiate between promotion, advertising, and public relations; and distinguish between relationship selling and traditional methods.

Instruction:

The course is self-paced, and instruction is delivered through online video and text lessons. Students are assessed through quizzes and a proctored final exam. Topics include: Marketing Philosophies and Ethics; Competitive Advantage; The Marketing Environment; International Marketplace; Consumer Decision Making; Business Marketing and Marketing Research; Segmentation and Product Marketing; Managing a Product and Retailing; Services Marketing, Marketing Channels & Supply Chain Management; Promotion, Advertising and Public Relations; Selling and Pricing Strategy.

Credit recommendation:

In the lower division baccalaureate/associate degree category, 3 semester hours in Marketing, Foundations of Marketing or Marketing Principles (10/16).

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