Course Descriptions

The following is a complete listing of courses offered at MCC. You can also visit our Programs of Study page for a list of course requirements necessary to complete your degree.

AAD - Applied Art and Design
ACC - Accounting
ACC 101 - Accounting Principles I

4 Credits

Basic principles of financial accounting for the business enterprise with emphasis on the valuation of business assets, measurement of net income, and double-entry techniques for recording transactions. Introduction to the cycle of accounting work, preparation of financial statements, and adjusting and closing procedures. Four class hours.

Prerequisite(s):TRS 094 or MTH 130, either with a grade of C or better OR MCC Level 4 Mathematics Placement OR equivalent.

Course Learning Outcomes
1. Identify and perform each step of the accounting cycle and perform basic financial analysis.
2. Apply and explain alternative methods of asset valuation and key internal controls.
3. Understand and demonstrate concepts such as Generally Accepted Accounting Principles (GAAP) and ethics.

Course Offered Fall and Spring

ACC 102 - Accounting Principles II

4 Credits

A continuation of the basic principles of financial accounting including a study of corporation accounts and the statement of cash flows. The course deals with the development of accounting theory with emphasis on managerial techniques for interpretation and use of data in planning and controlling business activities. Four class hours.

Prerequisite: ACC 101 with a minimum grade of C or higher, or the sequence ACC 110 and ACC 111 with an average grade of at least C.

Course Learning Outcomes
1. Identify and understand the components and the interrelationships among corporate financial statements.
2. Identify, understand and apply managerial costing concepts relating to all manufacturing cost elements and their behaviors.

Course Offered Fall and Spring

ACC 110 - Fundamentals of Accounting I

2 Credits

An introductory course in the study of the basic accounting cycle. The recording and summarizing aspects will be covered with the emphasis on analysis of financial information and the role of accounting in the decision making process. No credit given for both ACC 101 and ACC 110. Successful completion of both ACC 110 and ACC 111 is equivalent to ACC 101. Two class hours, one conference hour.

Prerequisite(s): TRS 094 or MTH 130, either with a grade of C or better OR MCC Level 4 Mathematics Placement OR equivalent.

Course Learning Outcomes
1. Identify and perform initial steps of the accounting cycle in accordance with Generally Accepted Accounting Principles (GAAP).
2. Understand and demonstrate how to report and analyze inventory in a merchandising organization.

Course Offered Fall and Spring

ACC 111 - Fundamentals of Accounting II

2 Credits

A continuation of ACC 110. Includes coverage of the summary function, preparation and analysis of financial statements, cash control, receivables, inventory valuation, plant assets, and current liabilities. No credit given for both ACC 101 and ACC 111. Successful completion of both ACC 110 and ACC 111 is equivalent to ACC 101. Two class hours.

Prerequisite: ACC 110

Course Learning Outcomes
1. Identify and perform continuing steps of the accounting cycle.
2. Apply and explain alternative methods of asset valuation and key internal controls.
3. Understand and demonstrate concepts such as Generally Accepted Accounting Principles (GAAP) and ethics.

Course Offered Fall and Spring

ACC 130 - Introductory Accounting and Financial Analysis

4 Credits

Basic principles of both financial and managerial accounting with the focus on what accounting information is, what it means, and how to use it. Students will learn that accounting is a vital link between business events and business decisions. Four class hours.

Prerequisite(s): TRS 094 or MTH 130, either with a grade of C or better OR MCC Level 4 Mathematics Placement OR equivalent.

Course Learning Outcomes
1. Identify and perform each step of the accounting cycle using Generally Accepted Accounting Principles.
2. Perform basic accounting analysis using financial and managerial accounting.
3. Understand and demonstrate the role accounting plays as the link between business events and business decisions.

Course Offered Fall and Spring

ACC 201 - Introduction to QuickBooks

3 Credits

An applied approach to the use of Intuit QuickBooks. Material covered will include sales and receivables; payables and purchases; closing procedures; payroll; and company set-up for service and merchandising companies. Scheduled to be offered in the Fall Semester during the day and the Spring Semester during the evening. Three class hours. Course offered Fall and Spring.

Prerequisite: ACC 101 with a minimum grade of C or higher, or the sequence ACC 110 and ACC 111 with an average grade of at least C.

Course Learning Outcomes
1. Use an integrated computerized general ledger accounting package to manage assets, record business transactions and prepare financial reports.

Course Offered Fall and Spring

ACC 202 - Payroll Accounting

2 Credits

To provide an interesting and useful understanding of accounting for payroll. The course will cover all the basics of payroll, including many of the laws affecting payroll. Course offered Fall semester during the evening and the Spring semester during the day. Two class hours.

Prerequisite: ACC 101 with a minimum grade of C or higher, or the sequence ACC 110 and ACC 111 with an average grade of at least C.

Course Learning Outcomes
1. Understand and identify applicable labor laws
2. Prepare and complete all Federal and New York state reports for payroll
3. Prepare and complete payroll journals and payroll records

ACC 204 - Tax Procedures

3 Credits

A study of federal, state, and local tax law and procedures for corporations, partnerships, and individuals. Course offered Fall semester during the evening and Spring semester during the day. Three class hours.

Prerequisite: ACC 101 with a minimum grade of C or higher, or the sequence ACC 110 and ACC 111 with an average grade of at least C.

Course Learning Outcomes
1. Demonstrate understanding of personal, corporate and partnership Federal Income Tax law
2. Prepare Federal personal income tax returns for tax returns that include rental property, self employed individuals, capital gains and itemized deductions.

ACC 210 - Intermediate Accounting I

4 Credits

A more analytical treatment of accounting theory and practice, with a review and amplification of basic procedures. Topics include cash, receivables, inventories, plant assets, intangible assets, current and contingent liabilities, long-term debt and financial statement presentation and disclosure. Course offered Fall semester during the day and Spring semester during the evening. Four class hours.

Prerequisite: ACC 102 with a grade of C or higher.

Course Learning Outcomes
1. Analyze accounting transactions for application of Generally Accepted Accounting Principles.
2. Prepare complete financial statements with understanding of appropriate presentation.

ACC 220 - Cost Accounting

3 Credits

The basic procedures and techniques of accounting used to determine, accumulate and control the cost of production and distribution of goods and services in today's economy. Process and job-order methods, standards and standard cost, techniques of cost analysis and control. Course offered Fall semester during the evening and Spring semester during the day. Three class hours.

Prerequisite: ACC 102 with a grade of C or higher.

Course Learning Outcomes
1. Distinguish and contrast cost concepts and behaviors at an intermediate level.
2. Demonstrate understanding of major costing systems, such as job order, process and activity based, including preparation of budgets, journal entries and computation of standard cost variances.
3. Solve problems using a variety of cost allocation methods.

ACC 230 - Accounting Systems and Applications

3 Credits

A hands-on introduction to software used by accountants. The course will focus on the problem-solving capabilities of Excel in handling various accounting and financial issues. Course offered Fall semester during the evening and Spring semester during the day. Three class hours.

Prerequisite: ACC 102 WITH A GRADE OF C OR HIGHER; PLUS EITHER CRC125 OR BUS 220.

Course Learning Outcomes
1. Develop and improve critical thinking and problem solving skills related to accounting principles and concepts.
2. Design and create spreadsheet solutions to accounting problems using spreadsheet software.
3. Demonstrate a working knowledge of model-building and what-if analysis in accounting using spreadsheet software.

ACC 290 - Independent Study

Variable Credit

See the Department Chairperson.

Course Offered Fall and Spring

ACD - Alcohol/Chemical Dependency
AGS - Agricultural Studies
ANT - Anthropology
ARA - Arabic/Foreign Language
ART - Art
ASL - American Sign Language/Foreign Language
ATP - Automotive Technology
BIO - Biology
BUS - Business
CDL - Interdisciplinary
CE - Cooperative Education-Disney World
CE - Hospitality
CE - Office Technology
CEL - Leadership
CHE - Chemistry
CHI - Chinese/Foreign Language
CIN - Cinema Studies
CIS - Computer Information Systems
CIT - Civil and Construction Technology
CLT - Clinical Laboratory Technician
COM - Communication
COS - College Success
CPT - Computer Technology
CRC - Computer Related Curricula
CRJ - Criminal Justice
CSC - Computer Science
DAS - Dental Assisting
DEN - Dental Hygiene
EBL - Experience Based Learning
ECE - Education and Early Care
ECO - Economics
EDU - Education
ELT - Electrical Engineering Technology/Electronics
EMS - Emergency Medical Services
ENG - English Literature
ENG - English Writing
ENR - Engineering Science
ESL - English For Speakers Of Other Languages (ESOL)
FPT - Fire Protection Technology
FRE - French/Foreign Language
FSA - Food Service Administration
GEG - Geography
GEO - Geology
GER - German/Foreign Language
GLF - Golf Management
HBR - Hebrew/Foreign Language
HED - Health Education
HEG - Health Education Global
HIM - Health Information Technology
HIS - History
HMN - Humanities
HON - Honors Studies
HPR - Health Professions
HSM - Homeland Security Administration
HSP - Hospitality
HTL - Hotel Technology
HUM - Human Services
HVA - Heating, Ventilating & Air Conditioning
IDE - Interior Design
ITA - Italian/Foreign Language
JPN - Japanese/Foreign Language
LAW - Law
LDS - Leadership
MAR - Marketing
MET - Mechanical Technology
MFG - Manufacturing Technology: Automation / Robotics
MTH - Mathematics
MUS - Music
NUR - Nursing
OFT - Office Technology
OPT - Optical Systems Technology
PE - Physical Education--Coed
PEC - Physical Education--Coed
PEJ - Physical Education-Criminal Justice
PEM - Physical Education--Men
PEW - Physical Education-Women
PHL - Philosophy
PHO - Photography
PHY - Physics
PLE - Police: Law Enforcement
PLS - Paralegal Studies
POR - Portuguese/Foreign Language
POS - Political Science
PPE - Physical Studies/Physical Education
PSC - Public Safety Communications
PSC - Public Safety Training
PST - Public Safety Training
PSY - Psychology
REA - Reading
SBS - Honors Studies
SBS - Social & Behavioral Sciences
SCI - Science
SCR - Computer Security
SGT - Surgical Technology
SMT - Sports Management
SOC - Sociology
SPA - Spanish/Foreign Language
SPC - Speech Communication
STT - Solar Thermal Technology
SUS - Sustainability Studies
SVL - Service Learning
TAM - Tooling and Machining
TEK - Technology
THE - Theatre
TOY - Toyota
TRS - Transitional Studies
TVL - Travel And Tourism
XRT - Radiologic Technology