Credit Courses

2015-2016 Catalog (Courses updated for 2016-2017)

Business & Finance








ACC* E101 Accounting Procedures I

A study of bookkeeping principles and procedures for the small business. Emphasis is placed on the use of journals, general and subsidiary ledgers and financial statement preparation as related to service and merchandising entities. Practice set projects are used to enhance student knowledge and proficiency in applying these principles and procedures. Course is open to Accounting for Small Business Management Associate Degree and Certificate students only.

  • Credits: 3

ACC* E102 Accounting Procedures II

Continues the study of bookkeeping principles, procedures and responsibilities for the small business begun in Accounting Applications I. Emphasis is placed on bank reconciliations, payroll computations and payroll tax computations and reporting requirements. Attention is also given to bookkeeping issues for specific assets and the partnership and corporate forms of business. Practice set projects are used to enhance student knowledge and proficiency in applying these principles and procedures. Course is open to Accounting for Small Business Management Associate Degree and Certificate students only.

Prerequisite: ACC* E101
  • Credits: 3

ACC* E113 Principles of Financial Accounting

A study of the basic principles and procedures of the accounting process as they relate to the recording, measurement, and communication of the business entity's financial data. Emphasis is placed on the recording process, income determination and the development of financial statements .Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisite or Parallel: ENG* E043
  • Credits: 3
  • Elective Code: B

ACC* E117 Principles of Managerial Accounting

A basic study of Managerial Accounting concepts as they relate to the planning, implementation, control and evaluation of the entity's financial performance. Emphasis is placed on cost behavior and control and the preparation and use of budgets as a management tool. Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisites: ACC* E113 or ACC* E101 and ENG* E043, each with a grade of "C" or higher
  • Credits: 3
  • Elective Code: B

ACC* E123 Accounting Software Applications

This course demonstrates the use of accounting information utilizing spreadsheet software. The following applications and applications and techniques will be covered: spreadsheet basics, what-if analysis, financial statement analysis, inventory, payroll, fixed assets, amortization, and managerial accounting topics.

Prerequisite or Parallel: ACC* E117
  • Credits: 3
  • Elective Code: B

ACC* E125 Accounting Computer Applications I

Use of a pre-written computer program to simulate actual accounting applications on microprocessors; programs include general ledger, accounts receivable, accounts payable, and payroll. Additional projects may be prepared using spreadsheet programs. No previous computer knowledge is required. Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisite: ACC* E113 or ACC* E101
  • Credits: 3
  • Elective Code: B

ACC* E170 Forensic Accounting & Fraud Examination

This course is a study of the basic principles and skills of Fraud Examination and Forensic Accounting. Emphasis is placed on financial forensic, prevention, deterrence, and detection of fraud.

Prerequisite: ACC* E113
  • Credits: 3

ACC* E231 Cost Accounting I

Develops the principles of cost accounting introduced in ACC* E117. The student will relate the position of cost accounting to the overall financial structure. Various types of cost accounting systems and their applications in industry are also covered.

Prerequisite: ACC* E117
  • Credits: 3
  • Elective Code: B

ACC* E241 Federal Taxes I

An examination of the theory and problems of federal income tax regulations for individuals. Includes the preparation of tax returns for individuals.

Prerequisite: ENG* E101
  • Credits: 3
  • Elective Code: B

ACC* E271 Principles of Intermediate Accounting I

Detailed examination of financial accounting principles relative to the valuation and disclosure procedures of assets as reported in the typical balance sheet. .Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisite: ACC* E117
  • Credits: 3
  • Elective Code: B

ACC* E272 Principles of Intermediate Accounting II

Continues the detailed examination of financial accounting principles in ACC*E271 with emphasis on valuation and disclosure practices pertaining to non-current assets, liabilities and stockholders equity. ACC*E272 can be taken before ACC*E271. Substantial lab time will be required in the computer lab. The textbook and an on-line supplemental access code (bundle) are required.

Prerequisite: ACC* E117
  • Credits: 3
  • Elective Code: B

BBG* E101 Introduction to Business

A general overview (survey) of business dealing with concepts, principles and practices in economics, accounting, marketing, management, finance, and information technology. Business Department majors CANNOT use either BBG*E101 or BES*E118 as a business elective in order to satisfy graduation requirements. A computer lab account, or a personal computer with Internet access, will be required.

  • Credits: 3
  • Elective Code: B

BBG* E102 Personal Financial Wealth

An introduction to personal financial planning. The course includes setting financial goals, implementing plans to achieve those goals, and measuring financial health. The course will also include the personal financial planning process, time value of money, tax planning and strategies, asset management, insurances, investments, retirement planning, and estate planning. This course is valuable to all students and is not limited to business students. Outside expert practitioners will be invited to cover their particular area of expertise.

  • Credits: 3
  • Elective Code: B

BBG* E107 Introduction to Sports Management

This survey course examines the principles and foundations of sport management and the variety of business functions within the various sectors of the sports industry. The course will focus on the application of business disciplines to the birth, organization and management of sport enterprises, ranging from sports teams to athletic arenas, health clubs to rehabilitation facilities, officiating, sports recreation services, and more. Past and future trends, issues and opportunities in the broad sports industry will be covered.

  • Credits: 3
  • Elective Code: B

BBG* E210 Business Communication

A study of the basic concepts and applications of the communication process, especially as they relate to business situations and behavior. Emphasis is on strengthening abilities in listening, thinking, speaking, writing, and communicating non-verbally. Substantial lab time will be required in the computer lab.

Prerequisite: ENG* E102 and sophomore standing
  • Credits: 3
  • Elective Code: B

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  • 900 Lafayette Blvd., Bridgeport, CT 06604
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