- BUS 090 – Small Business Accounting (2)
- Prerequisite: BUS 101. For accounting majors, instruction in small business accounting procedures in conjunction with current accounting principles and tax requirements. Presents variation of the basic system in BUS 101 applicable to a small retail and service business. Topics include cash journals, subsidiary records, year-end cash to accrual conversion, payroll reports, sales tax reports, W-2s, 1099s, and estimated tax payments, as required of businesses operating New York State.