ࡱ>     ~  bjbj I ?B%*Lq*8+++,,,-|1 ,=>@9?9?O?BgCLC(7ٝ>+=B@}B**9?O?2v*9?e+lO?~/+6+,̏O?еE,0 IH4 N4̏̏+lCz)UmCCClCCCCCCCCCCCC (:  B 1 Proposal for a Dual / Joint Associate in Science in Accounting for Forensic Accounting (A.S.) Bachelor of Science in Economics (B.S.) The Department of Business Eugenio Mara de Hostos Community College Dr. Hector Lopez, Chairperson John Jay College of Criminal Justice Department of Economics Dr. Joan Hoffman, Chairperson Proposed Initiation Date: Fall 2009 Proposal Approved by: Hostos Community College Curriculum Committee: April 07, 2009 Hostos Community College Senate: April 23, 2009 John Jay College of Criminal Justice Department Curriculum Committee: XXXXXXX, 2009 John Jay College of Criminal Justice Council: XXXXXXX, 2009   THE STATE EDUCATION DEPARTMENT / THE UNIVERSITY OF THE STATE OF NEW YORK / ALBANY, NY 12234 Office of Higher Education Office of College and University Evaluation Proposal Cover Page Use this application for any new program below the doctoral level that does not lead to licensure or preliminary or advanced study in one of the areas licensed by the State Education Department. Any institution considering a new doctoral program should contact the Office of College and University Evaluation at (518) 474-1551 for the application, "Steps in the Review of Doctoral Program Proposals". Public institutions should use the appropriate SUNY/CUNY proposal submission forms in lieu of this document and submit the proposal to the Central Administration of SUNY/CUNY. If the program will lead to certification as a classroom teacher, use the Application Form for Registration of a Teacher Education Program instead of this document, available at HYPERLINK "http://www.highered.nysed.gov/ocue/tetappl.htm"www.highered.nysed.gov/ocue/tetappl.htm. If an already registered program will be offered in a distance education format use the application at  HYPERLINK "http://web1.nysed.gov/ocue/distance/" http://web1.nysed.gov/ocue/distance/ and select To Register a Distance Education Program. A. Name of institution:Eugenio Mara de Hostos Community College/CUNY Specify campus where program will be offered, if other than the main campus:CEO or designee* Name and title:Dr. Lucinda Zoe Interim Provost and Vice President for Academic Affairs Signature and date:05/01/2009The signature of the institutional representative indicates the institution's commitment to support the proposed program.Contact person, if different Name and title: Telephone : Fax: E-mail:Proposed program titleAccountingProposed degree or other award:Associate in Science (A.S.)Proposed HEGIS code0502.00Total program credits: 60If the program will be offered jointly with another institution, name and address of the institution/branch below: John Jay College of Criminal Justice/CUNY 899 Tenth Avenue, New York, N.Y. 10019 Table of Contents Purpose and Goals 6 Need 6 Students 11 Curriculum 12 Faculty 16 Cost 16 Additional References 17 Appendix A. 1. Course Syllabi 20 2. Hostos College Catalogue 39 3. John Jay College catalogue 40 4. Hostos & John Jay Faculty 41 B. Faculty Vitae 42 C. State Education Forms 50 Purpose and Goals Eugenio Mara de Hostos Community College (HCC) and John Jay College of Criminal Justice propose to offer an Associate in Science (A.S.) degree in Accounting for Forensic Accounting as a jointly registered, dual admission program with the existing Bachelor of Science in Economics: Forensic Financial Analysis (B.S.) at John Jay College of Criminal Justice (John Jay). Upon successful completion of the lower division at HCC, students will have a seamless transition to the upper division of the baccalaureate program at John Jay. The dual/joint program will offer increased educational opportunities for Hispanics, African Americans and other underrepresented minorities in the forensic accounting field who might otherwise be denied access to higher education. The collegial nature of the program will facilitate the transition to the professional portion of the curriculum. This proposed program addresses a recommendation of the Spellings Commission Report: We want postsecondary institutions to adapt to a world altered by technology, changing demographics and globalization, in which the higher-education landscape includes new providers and new paradigms, from for-profit universities to distance learning. The proposed program will afford Hostos graduates, nearly all of whom are minority students traditionally underrepresented as professionals in management, business, and financial operations occupations the opportunity and encouragement to succeed in these fields. Need Several factors have driven this program's development. First, according to the Bureau of Labor Statistics, the demand for individuals with an accounting background is expected to increase faster than average through 2016. With the increasing number of white collar crimes, there is growing demand for individuals who have additional expertise in the detection and prevention of fraud and other financial crimes. Second, in spite of numerous organizations and committees whose mission is to encourage and assist minority entrance in accounting fields, Hispanics and African-Americans are still underrepresented in management, business, and financial operations occupations. Third, the Hispanic population nationwide is now estimated at 15.1% but the percentage of Hispanics in the 16th Congressional District (the South Bronx) is estimated at 63%. Furthermore, 42.70% of the residents of the South Bronx are below the poverty level compared to 19.2% in New York City and 14.2% in New York State. This proposed program will provide HCC students with the ability to prepare for a baccalaureate degree program in forensic accounting and seek employment in management, business, and financial operations occupations. Finally, Hostos is continuing its college-wide curricular revitalization and renewal to enable its students to more effectively compete in this increasingly complex workforce. Forensic Accounting Forensic accountants are specially trained to identify evidence of fraud, investigate fraud, provide litigation support, and to prevent fraud. The education required combines knowledge of accounting principles and finance, law and investigation techniques, theories of criminology and ethics. The Association of Certified Fraud Examiners (ACFE) which has been in existence since 1988 and currently has more than 20,000 members world-wide established a Certified Fraud Examiner (CFE) credential to provide individuals with evidence of expertise in the identification and prevention of fraud. The demand for accountants with this expertise has increased dramatically. With the growing problems on Wall Street, firms are hiring forensic accountants to determine what went wrong, who is at fault, where the assets are and what damages will be incurred. This increase in demand has been corroborated by a recent survey conducted by the American Institute of Certified Public Accountants (AICPA). The results were reported at the 2008 AICPA National Accounting Conference on Fraud and Litigation Services: Sixty-eight percent of the 5,400 members of the AICPA's Forensic Valuation Services Section who were polled say their forensic practices have grown over the past year. Of those respondents who reported increased demand, 67 percent cited computation of economic damages as the leading reason, followed by marital disputes (56 percent), and investigations of financial statement fraud (54 percent). Further evidence of the growing need is that the AICPA announced at the conference that it will offer a new credential, Certified in Financial Forensics. White Collar Crime The Federal Bureau of Investigation (FBI) maintains a division exclusively dedicated to investigating and prosecuting white collar crime, such as money laundering, securities and commodities fraud, bank fraud and embezzlement, environmental crimes, fraud against the government, health care fraud, election law violations, copyright violations, and telemarketing fraud. In general, the FBI focuses on organized crime activities that are international, national, or regional in scope where the FBI can bring to bear unique expertise or capabilities that increase the likelihood of a successful investigation and prosecution. In the health care fraud area, the FBI targets systemic abuses, such as large-scale billing fraud that is national or regional in scope and fraudulent activities that threaten the safety of patients. The FBI pursues financial institution fraud involving $100,000 or more. In cases of telemarketing and insurance fraud, the FBI will generally become involved when there is evidence of nationwide or international activities. The number of agents investigating corporate and other securities, commodities, and investment fraud cases has increased 47 percent, from 177 in 2001 to more than 250 today. Since 2007, there have been more than 1,700 pending corporate, securities, commodities, and investment fraud cases, an increase of 37 percent since 2001. Occupational Growth The outlook for accountants, in general, and especially for those with a forensic background is excellent. According to the latest edition of the Occupational Outlook Handbook: Employment of accountants and auditors is expected to grow by 18 percent between 2006 and 2016, which is faster than the average for all occupations. This occupation will have a very large number of new jobs arise, almost 226,000 over the projections decade. Changing financial laws and corporate governance regulations, and increased accountability for protecting an organizations stakeholders will drive growth. Increased focus on and numbers of financial crimes such as embezzlement, bribery, and securities fraud will increase the demand for forensic accountants to detect illegal financial activity by individuals, companies, and organized crime rings. In particular, employment prospects for the New York City region through 2014 for occupations related to the academic preparation offered by this proposed joint degree program are considered very favorable. As can be seen from the table below, the financial management occupations all require a minimum of a bachelors degree which provides additional rationale for HCC to collaborate with John Jay to offer this joint degree. Further, John Jays program at the upper division states that graduates will meet the educational requirements and will have covered all four parts tested by the CFE exam; Criminology & Ethics, Financial Transactions & Fraud Schemes, Legal Elements of Fraud and Fraud Investigation. Job TitleEmployment ProspectsMedian WageAnnual Average OpeningsTraining TimeStandard Occupational CodeAccountants and auditorsVery Favorable$74,0301,800Bachelor's13-2011Budget AnalystsFavorable$62,85070Bachelor's 13-2031Compliance OfficersVery Favorable$61,740300Bachelor's 13-1072Financial analystsVery Favorable$94,280520Bachelor's HYPERLINK "http://www.labor.state.ny.us/workforceindustrydata/socdescrip.asp?reg=nyc&soc=13-2051" 13-2051Financial examinersVery Favorable$81,38030Bachelor's HYPERLINK "http://www.labor.state.ny.us/workforceindustrydata/socdescrip.asp?reg=nyc&soc=13-2061" 13-2061Financial managersVery Favorablen/a720Bachelor's HYPERLINK "http://www.labor.state.ny.us/workforceindustrydata/socdescrip.asp?reg=nyc&soc=11-3031" 11-3031Financial specialists, all otherVery Favorable$69,180120Bachelor's HYPERLINK "http://www.labor.state.ny.us/workforceindustrydata/socdescrip.asp?reg=nyc&soc=13-2099" 13-2099Personal Financial AdvisorsVery Favorable$141,270460Bachelor's HYPERLINK "http://www.labor.state.ny.us/workforceindustrydata/socdescrip.asp?reg=nyc&soc=13-2052" 13-2052Source: http://www.labor.state.ny.us/workforceindustrydata/descriptor.asp. Underrepresented Groups in the Financial Operations Workforce The American Institute of Certified Public Accountants (AICPA), the Association of Latino Professionals in Finance and Accounting (ALPFA), and the National Association of Black Accountants all have initiatives designed to encourage and assist minority entrance in accounting fields. In spite of this, Hispanics and African-Americans are still underrepresented in management, business, and financial operations occupations. The table below provides a comparison of the percent of minority employment in these fields for 2007. OccupationTotal employed (in thousands) Percent of TotalWomenBlack or African AmericanAsianHispanic or LatinoManagement, business & financial operations occupations 21,57742.77.55.07.3Financial managers1,18154.67.16.78.0Management analysts62744.35.46.56.4Accountants and auditors 1,80661.910.59.15.9Budget analysts 62 66.111.79.82.4Financial analysts 109 34.34.014.75.8Personal financial advisors37331.77.66.06.5Tax examiners, collectors and revenue agents6257.122.01.610.5Tax preparers10462.213.65.810.1 Source: Bureau of Labor Statistics: http://www.bls.gov/cps/cpsaat11.pdf The job outlook for these occupations is excellent, and a large pool of potential talent remains untapped. This proposed program seeks to increase the diversity of this field. The business environment continues to project a critical need for accounting and finance professionals and accounting firms as well as government organizations report significant demand for individuals with forensic accounting preparation. In todays economic climate, forensic accountants are in demand not just to identify fraud but to help prevent it. Students The A.S. Program in Accounting for Forensic Accounting is designed to attract students who have an interest in pursuing a career in accounting with the goal of specializing in Forensic Accounting. There is a large untapped source of students in the south Bronx who can benefit from this type of program, especially in light of the excellent job outlook. The Hostos Office of Admissions will aggressively market the proposed program to Bronx high schools and will be able to recruit students interested in preparing for careers in financial management and operations occupations. The Hostos-Lincoln Academy will also be a source of students for the college. In addition to the Hostos Lincoln Academy, the College Now Program will be another source of students for this program. Students will be recruited directly from accounting courses offered through the program. We also expect that some students will transfer to Hostos because of marketing at major recruitment functions, in brochures and on the Hostos web site. Finally, we expect that this program will be popular among students currently enrolled at Hostos and anticipate a slight shift from other majors to this program. Projected Student Enrollment PROJECTED ENROLLMENTYear 1Year 2Year 3Year 4Year 5Full Time Students510203040Part Time Students510152025Total Students1020355065FTE Students714263850Student/Faculty Ratio-anticipated12/120/125/128/128/1Student/Faculty ratio-budgetary model12/120/125/128/128/1 Curriculum The proposed Associate in Science degree in Accounting for Forensic Accounting consists of courses which allow students to pursue further education and careers in forensic accounting, accounting, auditing, as well as financial operations and management fields. The proposed program will allow students to enter the upper division baccalaureate program in Economics: Forensic Financial Analysis at John Jay. The curriculum emphasizes basic accounting principles and provides a foundation in business organization and management. Eugenio Maria de Hostos Community College and John Jay College of Criminal Justice JOINT PROGRAM Hostos Community College A.S. in Accounting for Forensic Accounting General Education Requirements Economics 101 Microeconomics 3 English 110 Expository Writing 3 English 111 Literature and Composition 3 English Literature - choose one of the following: 200, 210, 211, 212, 213, 214, 215, 222, 223, 224, or 225 3 History 4660 World History to 1500 or 4661 Modern World History 3 Mathematics 120 Introduction to Probability and Statistics 3 Mathematics 160 Precalculus or 210 Calculus I 4 Natural Science 4 Sociology 101 Introduction to Sociology 3 VPA 192 Fundamentals of Public Speaking 3 32 Major Requirements Accounting 110 College Accounting I 4 Accounting 111 College Accounting II 4 Accounting 201 Intermediate Accounting I 3 Accounting 150 Computerized Accounting 3 Accounting 250 Personal Income Tax 3 Criminal Justice 101 Introduction to Criminal Justice 3 Select one of the following elective sequences: 6 Business 100 Introduction to Business and Business 210 Business Law I OR Law 101 Law and Social Change and Law 150 Criminal Law 26 Free Elective* 2 Total Credits 60 *Advisor approval is needed before students register John Jay College of Criminal Justice - B.S. in Economics Accounting 307 Introduction to Forensic Accounting 3 Accounting 3xx Forensic Accounting and Auditing I 3 Accounting 3yy Forensic Accounting and Auditing II 3 Accounting 4yy Seminar in Forensic Financial Analysis 3 Economics 220 Macroeconomics 3 Economics 225 Microeconomics 3 Foreign Language 6 LAW 202 Law and Evidence 3 Philosophy 231 Knowing, Being and Doing 3 Major Electives from Category C (Select two) 6 ECO 215 Economics of Regulation and the Law ECO 235 Economics of Finance ECO 330 Quantitative Methods for Decision Makers ECO/SOC 360 Corporate and White-Collar Crime LAW 203 Constitutional Law Liberal Arts Electives 9 Free Electives 15 Total Credits 60 TOTAL JOHN JAY CREDITS 60 TOTAL DEGREE CREDITS 120 Hostos Community College AS in Accounting for Forensic Accounting Freshmen and Sophomore Year Course Sequences First Year Fall CreditsSpring CreditsMAT 160 Precalculus or MAT 210 Calculus I 4ACC 110 College Accounting I4ENG 110 Expository Writing 3ENG 111 Literature and Composition 3VPA 192 Fundamentals of Public Speaking3ECO 101 Microeconomics3SOC 101 Introduction to Sociology3MAT 120 Introduction to Probability and Statistics3HIS 4660 World History to 1500 or HIS 4661 Modern World History3Natural Science 4Total16Total 17Second Year Fall CreditsSpringCreditsACC 111 College Accounting II4ACC 201 Intermediate Accounting I 3ACC 250 Personal Income Tax3ACC 150 Computerized Accounting 3English Literature - choose one of the following: 200, 210, 211, 212, 213, 214, 215, 222, 223, 224, or 2253Business Elective Sequence or Law Elective Sequence3CJ 101 Introduction to Criminal Justice3Business Elective Sequence or Law Elective Sequence3Free Elective*2Total13Total14*Advisor approval is needed before students register TOTAL HOSTOS CREDITS 60 Associate Degree in Accounting for Forensic Accounting (AS) John Jay College of Criminal Justice - B.S. in Economics Junior and Senior Year Course Sequences JUNIOR YEAR: FALLJUNIOR YEAR: SPRINGCOURSE TITLECreditsCOURSE TITLECreditsACC 307 Introduction to Forensic Accounting3ACC 3xx Forensic Accounting and Auditing I3ECO 220 Macroeconomics3ECO 225 Microeconomics3Foreign Language3LAW 202 Law and Evidence3PHI 231Knowing, Being and Doing 3 Foreign Language3Liberal Arts Elective 3Free Elective 3Total Credits15Total Credits15 SENIOR YEAR: FALLSENIOR YEAR: SPRINGCOURSE TITLECreditsCOURSE TITLECreditsACC 3yy Forensic Accounting and Auditing II3ACC 4yy Seminar in Forensic Financial Analysis 3Elective course from Category C3Elective course from Category C3Liberal Arts Electives3Liberal Arts Electives3Free Elective6Free Elective6Total Credits15Total Credits15Total credits to be taken at John Jay College 60Total credits for the Dual / Joint A.S./ B.A. in Accounting for Forensic Accounting/ Economics: Forensic financial analysis120 Category C includes: ECO 215 Economics of Regulation and the Law ECO 235 Economics of Finance ECO 330 Quantitative Methods for Decision Makers ECO/SOC 360 Corporate and White-Collar Crime LAW 203 Constitutional Law TOTAL JOHN JAY CREDITS 60 TOTAL DEGREE CREDITS 120 Bachelor of Science in Economics - B.S. Faculty No additional faculty will be needed for the proposed program. The current Hostos Community College faculty already teaches the courses that represent the general and curriculum requirements in the proposed program. Cost There is no additional cost associated with this program. Hostos Community College has state-of-the-art computer laboratories already equipped with hardware and software that will support this program. OTHER THAN PERSONNEL SERVICESYear 1Year 2Year 3New equipment purchases000New library acquisitions500250250Supplies 5000250Total OTPS Costs1000250500 Additional References Careers in Accounting. Accounting: Facts & Trends. Retrieved January 27, 2007, from HYPERLINK "http://www.carrers-in-accounting.com/acfacts.htm"http://www.carrers-in-accounting.com/acfacts.htm CNNMoney. Working your degree: Accounting majors have the kind of job flexibility most of us only dream about. Retrieved January 27, 2007, from HYPERLINK "http://www.money.cnn.com/2000/09/22/career/q_degreeaccounting/"http://www.money.cnn.com/2000/09/22/career/q_degreeaccounting/ Salary Estimates. CareerJournal.com [The Wall Street Journal Executive Career Site]. Retrieved April 22, 2007, from HYPERLINK "http://salaryexpert.com/index.cfm?fuseaction=free_Salary"http://salaryexpert.com/index.cfm?fuseaction=free_Salary Sanders, B. & Romeo, L. B. (2005). The supply of accounting graduates and the demand for public accounting recruits 2005 For academic year 2003 -2004. New York, NY: American Institute of Certified Public Accountants, Inc. Siegel, Gary & Sorensen, James. (2006). What corporate America wants in entry-level accountants: Executive summary. New York, NY: Institute of Management Accountants. Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, 2008-09 Edition. Additional Accounting Information Resources Accounting Today. (212) 371-9400. Bi-weekly publication that provides excellent coverage of important trends in the accounting profession. Accounting Workshop. An online resource that lists information and tips for accounting students. Available at: HYPERLINK "http://www.johnwiley.com"www.johnwiley.com AICPA TakinCare of Business. Informative site on careers in accounting. Available at: HYPERLINK "http://www.startHereGoPlaces.com"http://www.startHereGoPlaces.com CPA Journal. (212) 973-8300. Monthly journal provides information of general interest to CPAs and activities at the major public accounting firms. Journal of Accountancy. (212) 575-6200. Leading accounting monthly covering the accounting profession and job listings. Management Accounting Official Magazine of the Institute of Management Accountants. (201) 573-9000. Includes a section on career management and discusses trends in the accounting profession. Association of Certified Fraud Examiners: http://www.acfe.com/. American Institute of Certified Public Accountants: http://www.aicpa.org/. Related Sites http://www.Accountingjobs.com htpp://www.Tax-jobs.com htpp://www.Accounting.com htpp://www.CNNfn.com (Salary Sample for accountants) Appendix A. 1. Course Syllabi 20 2. Hostos College Catalogue 39 3. John Jay College catalogue 40 4. Hostos & John Jay Faculty 41 B. Faculty Vitae 42 C. State Education Forms 50 Accounting 110: College Accounting I Credits: 4, Hours 4 Pre or Co-requisite: BUS 100 Introduction to Business Course Description: The student will become familiar with the recording process and acquire an understanding of the accounting cycle. The student will learn the techniques of recording transactions in special journal, summarizing the transactions, adjusting and closing receivable and payable, merchandise inventory, plant assets, and analyze and record various transactions involving prepaid and accrued liabilities. The student will be introduced to accounting systems and basic internal control procedures and to corporate form of business organization, including topics such as the formation of a corporation, stock transactions, elements affecting retained earnings, and long-term liabilities and investments in stocks and bonds. The need for and the preparation of the statement of cash flows is covered. Microcomputers will be used in the laboratory to solve problems. Required Text: Dansby, Kaliski, & Lawrence, College Accounting, 4th edition revised, 2006 St. Paul, MN: EMC Paradigm Publishing, Inc. Grading: Credit for the course will be given for a cumulative grade of 60% determined as follows: Exam 1-3 50% Class Participation, Lab & Quizzes 20% Final Exam 30% Total 100% A cumulative grade between 60% and 69% will receive a grade of D, which is passing, but unsatisfactory. A grade below 60% will be recorded as a failure. Students not meeting college attendance requirement will NOT receive credit for the course. Grades: A = 93-100 A- = 9092 B+ = 8789 B = 8386 B- = 8082 C+ = 7779 C = 7079 D = 60 69 Statement on Sexual Harassment & Academic Integrity: The Business Department will adhere to The City University of New York Policy Against Sexual Harassment and Policy on Academic Integrity as stated in the Hostos Community College Catalog. Statement on Students with Disabilities: The Business Department will adhere to the Hostos Community College policies and guidelines for students with disabilities that require course accommodations. Any student with a disability should register with the Office of Services for Students with Disabilities, located in the Savoy Building, room D101-P. Office number: 718-518-4454. The office will work with each student to plan and implement appropriate accommodations to assist them in completing course requirements. Accounting 111: College Accounting II Credits: 4, Hours: 4 Prerequisite: ACC 110 College Accounting I Course Description: The student will study the accounting process associated with corporate formation, payment of dividends and paid-in capital. Corporate organization, issuance of stocks and dividends, issuance of bonds and related interest accruals will also be discussed in depth. In addition, the student will be introduced to long-term liabilities and investments. The statement of cash flows will be discussed and analyzed in depth. A thorough discussion will cover job order, process costing and standard costs, as well as cost behavior and cost-volume profit Analysis. Analysis and interpretation of Financial Statement will be covered. Objectives: After the successful completion of the course, student should be able to- Acquaint the basic principles of accounting and general accounting processes associated with Corporate organizations Understand and apply the relationship among the topics that were taught Develop problem solving, analytical, and communication skills that will provide the foundation for lifelong learning and career development Interpret chart of accounts, profit analysis, Financial Statement and apply accounting principles to analyze and solve real life problems Required Text: Dansby, Kaliski, & Lawrence. College Accounting, 4th edition revised, 2006. St. Paul, MN: EMC Paradigm Publishing, Inc. Grading: Your final grade in the course will be determined as follows: Exams 40% Class Participation including quizzes 20% Final Exam 40% 100% Grades: A = 93-100 A- = 9092 B+ = 8789 B = 8386 B- = 8082 C+ = 7779 C = 7079 D = 60 69 Statement on Sexual Harassment & Academic Integrity: The Business Department will adhere to The City University of New York Policy Against Sexual Harassment and Policy on Academic Integrity as stated in the Hostos Community College Catalog. Statement on Students with Disabilities: The Business Department will adhere to the Hostos Community College policies and guidelines for students with disabilities that require course accommodations. Any student with a disability should register with the Office of Services for Students with Disabilities, located in the Savoy Building, room D101-P. Office number: 718-518-4454. The office will work with each student to plan and implement appropriate accommodations to assist them in completing course requirements. HOSTOS COMMUNITY COLLEGE BUSINESS DEPARTMENT COURSE SYLLABUS ACC 150 Computerized Accounting Credits: 3, Hours 3 Prerequisite: ACC 111 College Accounting II Course Description: This course demonstrates how management information systems can be utilized to automate the accounting process. Students will get hands-on microcomputers experience in the processing of accounting data to solving accounting problems. Students will prepare computerized accounting records and reports including balance sheets, income statements and statements of cash flows and the relationship of these statements to each other; general journals, ledgers, trial balances, accounts receivable, accounts payable aging schedules, and payroll. for Service and Merchandising businesses. QuickBooks an Excel-based program will be used in this course. Students will develop proficiency in Excel by designing forms, creating and editing a worksheet, charting worksheet data, managing, analyzing and linking workbooks, using data tables, and creating lists and macros. Course Objectives: Upon the completion of this course students should be able to: Record transactions and process accounting data. Prepare computerized accounting records and reports for a service and merchandising business to include: - The basic financial statements required by GAAP - Journals, Ledgers and Trial Balances - Accounts Receivable - Accounts Payable & Payroll Work with QuickBooks and Excel as the foundation for future enhancement of skills Provide information needed to run a business and decision-making by management and investors Text: Ulmer, Donna. (2008) Computerized Accounting with QuickBooks Pro 2008, 9th Edition. NY: McGraw-Hill Irwin. OLeary, Timothy J. & OLeary, Linda I. (2003). Microsoft Excel 2003. (Soft cover.) NY: McGraw-Hill. Materials: One portable USB storage device of at least (1) gigabyte. Excel Project: An Excel Project will be assigned during the semester. The student will be provided with a data set and will use this data and Excel to prepare complete financial reports and statements for a small business, including financials and summary, accounts receivable and accounts payable, fixed assets and accumulated depreciation, and loans payable. The course will use the Hostos Community College Blackboard system accessed through the CUNY portal -  HYPERLINK "http://www.cuny.edu" www.cuny.edu Students requiring help in accessing the portal should visit the Help Desk in Computer Lab C-598. Determination of Final Grade: Your final grade in the course will be determined as follows: Exams (1-4) 40% Quick Books Assignments (2 case Studies) 10% Homework Assignments 10% Final Exam 40% Total 100% A cumulative grade between 60% and 69% will be assigned a grade of D, which is passing but unsatisfactory. A grade below 60% will be recorded as a failure. Gading Scale: A = 93-100 A- = 9092 B+ = 8789 B = 8386 B- = 8082 C+ = 7779 C = 7079 D = 60 69 F = Failure Reference Material: (1) Supplemental material for study and review are available online at the authors Website. Access protocol will be provided in class. (2) Paradigm General Ledger Program will be provided online. Discussion Material: All Concepts Review questions at the end of each Chapter in the textbook are assigned for review and class discussion. Note: Chapters are to be read prior to classroom discussion. Text must be brought to all sessions. Attendance: Students not meeting college attendance requirements will NOT receive credit for the course. It is the students responsibility to stay current with all class work, take all scheduled examinations, attend Accounting Lab, and hand in assignments when due. Points will be deducted for excessive absences and assignments turned in late. Statement on Sexual Harassment & Academic Integrity: The Business Department will adhere to The City University of New York Policy Against Sexual Harassment and Policy on Academic Integrity as stated in the Hostos Community College Catalog. Statement on Students with disabilities: The Business Department will adhere to the Hostos Community College policies and guidelines for students with disabilities that require course accommodations. Any student with a disability should register with the Office of Services for Students with Disabilities, located in the Savoy Building, room D101-P. Office number: 718-518-4454. The office will work with each student to plan and implement appropriate accommodations to assist them in completing course requirements. COURSE ASSINGEMENT OUTLINE DATEDAYTOPICCHAPTER EXERCISESWeek 1Course Orientation / Creating & Editing an Excel WorksheetExcel Text1,2,3,4,5Week 2Charting Worksheet DataExcel Text1,2,3,4,5Week 3Managing & Analyzing a WorkbookExcel Text1,2,3,4,5Week 4Using Solver, Creating Templates & Linking WorkbooksExcel Text1,2,3,4,5Week 5Using Data Tables, Creating Macros & Designing FormsExcel Text1,2,3,4,5Week 6Creating Lists & Web PagesExcel Text1,2,3,4,5Week 7Introduction to QuickBooks Pro; The Chart of Accounts1 & 2All exercisesWeek 8Banking 3All ExercisesWeek 9Customers/Sales4All exercisesWeek 10Vendor, Purchases, and Inventory5All exercisesWeek 11Employee Records/Payroll6All exercisesWeek 12Reports & Graphs7All exercisesWeek 13Service Company8 & 9All exercisesWeek 14Merchandising Company10All exercisesWeek 15Review for Final Exam Final Exam NOTE: Homework will be collected on each due date. Homework counts for 10% of your Final Grade in this course. QuickBooks Assignments: (2) case studies to be announced counts as 10% of your Final Grade. Jan. 2008 COURSE SYLLABUS SPRING 2008 Professor: Fred Soussa ACC 201 Intermediate Accounting I Credits: 3, Hours 3 Prerequisite: ACC 102 or ACC 111 College Accounting II COURSE DESCRIPTION: The course is designed to give an overview of the foundations of accounting theory, the problems of current practice and its relationship to accounting theory as expressed in the Accounting Principles Boards Opinions and the Financial Accounting Standard Boards statements. A review of the accounting cycle sets the stage for detailed exploration of the end products of the accounting process: namely, the Balance Sheet, Income Statement, Retained Earnings Statement, and the Cash Flow Statement. Advanced and alternative accounting practices as well as control procedures are examined as they pertain to cash, short-term investments, and receivables. The valuation of Inventory is examined with its relationship to cost of goods sold. Accounting procedures for the acquisition, utilization and retirement of Plant and Intangible COURSE OBJECTIVES: Upon the completion of this course student will be able to: Identify the various bodies that formulate generally accepted accounting principles. Explain the theoretical framework used to formulate accounting principles. Describe how generally accounting principles impact the accounting process. Recognize accounting practices that represent departures from generally accepted accounting principles. Recognize alternative accounting practices, national and global. REQUIRED TEXT: INTERMEDIATE ACCOUNTING, Stice, Stice & Skousen, 16th Edition (So. Western Pub. Co.) PROCEDURES FOR FINAL GRADE: Credit for the course will be given for a cumulative of 60% determined as follows: Exams 45% Class Participation/Including Quizzes 20% Final Exam 35% Total 100% A cumulative grade between 60 & 69% will receive a grade of D, which is passing, but unsatisfactory. A grade below 60% will be recorded as a failure. STATEMENT ON SEXUAL HARASSEMENT & ACADEMIC INTEGRITY: The Business Department will adhere to The City University of New York Policy Against Sexual Harassment and Policy on Academic Integrity as stated in the Hostos Community College Catalog. STATEMENT ON STUDENTS WITH DISABILITIES: The Business Department will adhere to the Hostos Community College policies and guidelines for students with disabilities that require course accommodations. Any student with a disability should register with the Office of Services for Students with Disabilities, located in the Savoy Building, room D101-P. Office number: 718-518-4454. The office will work with each student to plan and implement appropriate accommodations to assist them in completing course requirements. NOTE: Chapters are to be read prior to classroom discussion. Text must be brought to all sessions. TENTATIVE CLASS PLAN Date Topic Chapter Problem Exercise 1/28-2/4 Financial Reporting 1 17,18,19 3,4,5 2/6-2/11 Review of the Accounting Cycle 2 3,8,14,1518 41 2/13 Review for Exam #1 2/18 NO CLASSES 2/20 EXAM # 1 (1,2) 2/25-2/27 Balance sheet 3 11, 12, 17, 31-33, 39 3/3-3/5 Income statement 4 11,13,17,27, 30,33,40 3/10 EXAM #2 (3,4) 3/12-3/17 Statement of cash Flows and articulation 5 9,10, 21-23, 41,47 3/19-3/26 Revenues/Receivable/cash Cycles 7 13-14, 24 46,28,29,40 3/24 NO CLASSES 3/31 EXAM #3 (5,7) 4/2-4/9 Inventory & Cost of Goods Sold 9 3,6,11,15,17 18,25,31,49 4/9 LAST DAY to Withdraw with A grade of W 4/14-4/16 Non-current Operational Assets- Acquisition 10 1,2,3,4 10,11,20,33 4/21 NO CLASSES 4/23 NO CLASSES 4/28-5/5 Non-current Operational Assets, Utilization & Retirement 11 2,3,4,5,6,10 11,14,15,24 5/7 W Review 5/12 M Review 5/14 W Review 5/21 W FINAL EXAM HOSTOS COMMUNITY COLLEGE BUSINESS DEPARTMENT ACC 250 PERSONAL INCOME TAX Spring 2009 Professor: Ms. Sandra M. Rodriguez Telephone Number: 718-518-6520 Office Hours: 6:30 7:00 pm and by appointment E-mail:  HYPERLINK "mailto:smrtax@gmail.com" smrtax@gmail.com Accounting 250 Personal Income Taxation Credits: 3, Hours: 3 Prerequisite: Accounting 101or 110 Course Description: The student will master the preparation of the taxpayers short forms 1040 EZ and 1040A and long form 1040 with applicable supporting schedules: salaries and wages; interest and dividends; gains and losses; itemized deductions; and adjustment to income, including alimony, moving expenses and employee business expenses will be analyzed. Course Objectives:At the conclusion of the course students will know how to prepare an individuals income tax return with supporting schedules, and will possess employment skills as a tax return preparer. Required Text: Fundamentals Of Taxation: 2009 Authors: Cruz, Deschamps, Niswander, Prendergast, Schisler, and Trone Publisher: McGraw-Hill Reference Materials: IRS Publication 17 and other class handouts. Grading: Quizzes 45% Class Participation & Attendance 10% Final Exam 45% 100% Attendance: Students not meeting college attendance requirements will NOT receive credit for the course. It is the students responsibility to take all scheduled exams and to hand in assignments when due. Points will be deducted for excessive absences and assignments not turned in. Policy On Sexual Harassment And Academic Integrity: Hostos Community College Policy on Sexual Harassment and Academic Integrity as stated in the College Catalog will be strictly followed. Students With Disabilities: If any student has a disability that requires course accommodations, please contact me as soon as possible. I will be pleased to meet with you and discuss your situation. If you have not already done so, you should register with the colleges office of Services for students with Disabilities located in the Savoy building, Room D101P; the telephone number is 718-518-4454. This office will work with you to plan and implement appropriate academic accommodations to facilitate the completion of your course requirements. Course Assignment Schedule Week Topic Chapter(S) Homework (I Will Announce During Class) 1 & 2 Intro. To Taxation, the Income Tax Formula, & Form 1040 EZ 1 Homework 1 QUIZ ON CHAPTER 1 100 POINTS 3 & 4 Expanded Tax Formula, Forms 1040 and 1040A, and Basic Concepts 2 Homework 2 QUIZ ON CHAPTER 2 100 POINTS 5 & 6 Gross Income: Inclusions and Exclusions 3 Homework 3 QUIZ ON CHAPTER 3 100 POINTS 7 & 8 Adjustments for Adjusted Gross Income 4 Homework 4 QUIZ ON CHAPTER 4 100 POINTS 9 & 10 Itemized Deductions 5 Homework 5 QUIZ ON CHAPTER 5 100 POINTS 11 & 12 Self-Employed Business Income 6 Homework 6 QUIZ ON CHAPTER 6 100 POINTS 13, 14 Capital Gains and Other Sales of Property 7 Homework 7 QUIZ ON CHAPTER 7 100 POINTS REVIEW FOR FINAL EXAM FINAL EXAM MAY 21, 2009 FROM 7:00- 9:30 PM Eugenio Maria de Hostos Community College Business Department Course Syllabus Spring 2009 Instructor: Mr. E. Garcia Email: edgarcia@hostos.cuny.edu Office #: 718-518-6520 Office Hours: T & TH, 1:00 2:00 pm and by appointment Course: Business 100 Introduction to Business Credits: 3, Hours: 3 Pre-Requisite: MAT 010 or higher. Pre/Co-requisites: English section: ENG 091 or ESL 091 or higher. For sections in Spanish: ESL 035 and SPA 222 or higher. Course Description: The student will discuss and analyze problems relating to financing and operating a business, and will demonstrate his/her knowledge of the functions of business including topics such as human resources and market management. The student will explain the principles of business management such as planning, staffing, organizing, directing, and decision-making. The student will participate in individual and group written analysis and oral presentation of cases. The student will also apply analytical thinking by solving business problems using microcomputers in a laboratory setting. Course Objectives: The successful completion of this course will: Provide students with an understanding of the contemporary business environment and the global context of business. Provide an understanding of the basic functions of managing the business enterprise. Provide the student with a framework for conducting business ethically and responsibly. Provide students with an understanding of the management of the human resource in organizations. Provide students with a foundation of the principles of marketing. Provide students with an understanding of the basic elements of operations and information management. Required Textbook: Griffin, Ricky W. & Ebert, Ronald J. Business, 8th Edition. Upper Saddle River, NJ: Prentice Hall, 2007. Other Requirements: Review of a Business Plan for a small business as defined by the Small Business Administration (SBA). Attendance: Students not meeting college attendance requirements will NOT receive credit for the course. It is the students responsibility to take all scheduled exams and to hand in assignments when due. Points will be deducted for excessive absences and assignments turned in late. Grading Policy: Your Final Grade in this course will be determined based on the total number of points achieved on the following: Exams 1 - 5 .. 45% Final Exam ... 45% Case Analyses .. 5% Attendance & Participation . 5% Total 100% Written/Oral Cases: During the semester, you will be assigned cases for either written analysis or oral presentation to the class. You should answer the questions at the end of the case, and the written analysis or oral presentation should examine alternative solutions to the problem(s) presented. The student should be prepared to justify alternative(s) selected. The cases are self-contained and can be analyzed and discussed without reference to other materials except for the chapter in which the case is found. The student may use notes during their oral presentation. Academic Integrity and Sexual Harassment: Policies on Sexual Harassment and Academic Integrity will be adhered to as stated in the colleges catalog, and will be strictly followed. Students with Disabilities: If any student has a disability that requires course accommodations, please contact me by phone or email as soon as possible to discuss your situation. I will be pleased to meet with you to discuss the matter as well. If you have not already done so, you should register with the colleges office of Services for Students with Disabilities located in the Savoy building in Room D101P; telephone; 718-518-4454. The office can work with you to plan and implement appropriate accommodations to assist you to complete course requirements. Course Assignment Planner Week Topic_____________________ Chapter Week 1 Course Orientation & Introduction Understanding the U.S. Business System Ch. 1 Week 2 Understanding the U.S. Business System - continued Ch. 1 Understanding the Environments of Business Ch. 2 Week 3 Understanding the Environments of Business-continued Ch. 2 Week 4 Understanding Ownership and Entrepreneurship Ch. 3 Week 5 Understanding the Global Context of Business Ch. 4 Examination #1 - Chapter 1, 2, & 3 Week 6 Conducting Business Ethically and Responsibly Ch. 5 Week 7 Managing the Business Enterprise Ch. 6 Week 8 Organizing the Business Enterprise Ch. 7 Examination #2 - Chapter 4, 5, & 6 Week 9 Managing Human Resources and Labor Relations Ch. 8 Week 10 Motivating, Satisfying and Leading Employees Ch. 9 Week 11 Understanding Marketing Processes & Consumer Behavior Ch. 10 Developing and Pricing Products Ch. 11 Examination #3 - Chapter 7, 8, & 9 Week 12 Distributing Products Ch. 12 Promoting Products Ch. 13 Examination #4 - Chapter 10, 11, & 12 Week 13 Producing Goods and Services Ch. 14 Managing for Quality and Productivity Ch. 15 Examination #5 - Chapter 13, 14, & 15 Week 14 Managing Information Systems & Communication Technology Ch. 16 Week 15 Understanding Money & Banking Ch. 18 Review for Final Examination Final Examination Saturday, May 16-Friday, May 22, 2009 COURSE SYLLABUS - SPRING 2008 Professor Leonard Ledereich BUS 210 Business Law I Credits: 3. Hours 3 Prerequisite: BUS 100 COURSE DESCRIPTION: A brief survey of the American legal system along with a detailed examination of the essential principles of the law of business contracts is offered through this course. The student will learn practical applications to typical business transactions by study of recent cases. COURSE OBJECTIVES: Upon completion of this course, the student will be able to apply the essential principles of the law of business contracts to typical business transactions as well as consumer protection. REQUIRED TEXT: Business Law, 7th Edition, Goldman & Sigismond (Houghton & Mifflin) ASSESSMENT OF GRADE: Assignment(s)Points (% of Grade)Self-AssessmentQUIZZES 70%FINAL EXAM20%CLASS PARTICIPATION10%TOTAL100% STATEMENT ON SEXUAL HARASSEMENT & ACADEMIC INTEGRITY: The Business Department will adhere to The City University of New York Policy Against Sexual Harassment and Policy on Academic Integrity as stated in the Hostos Community College Catalog. STATEMENT ON STUDENTS WITH DISABILITIES: The Business Department will adhere to the Hostos Community College policies and guidelines for students with disabilities that require course accommodations. Any student with a disability should register with the Office of Services for Students with Disabilities, located in the Savoy Building, room D101-P. Office number: 718-518-4454. The office will work with each student to plan and implement appropriate accommodations to assist them in completing course requirements. COURSE ASSIGNMENT SCHEDULE TOPICCHAPTERQUESTIONSFoundations of Law14-6,10Criminal Law Quiz on Previous Chapter31-10Tort Law Quiz on Previous Chapter41-11 Contract Law Quiz on Previous Chapter61-10 Agreement: Offer and Acceptance Quiz on Previous Chapter71-12 Consideration Quiz on Previous Chapter81-10 Competent Parties Quiz on Previous Chapter91-10 Legal Purpose Quiz on Previous Chapter101-10 Contracts That Must Be in Writing Quiz on Previous Chapter111-10 Transfer of Contract Rights Quiz on Previous Chapter121-10Termination of Contracts: Discharge Quiz on Previous Chapter131-10 Breach of Contract Quiz on Previous Chapter141-14 FINAL EXAM SUNDAY, MAY 25, 2008 9:30 A.M. Hostos Community College Department of Behavorial and Social Science LAW 150 Criminal Law Credits: 3, Hours: 3 Prerequisite: CRJ 101 and English 110 Course Description: This course provides students with a basic understanding of criminal law, its development, purpose and administration within the US constitutional system. This course will consider the purpose of punishment, the historical development of the criminal laws, the elements of crimes, group criminality and defenses to crimes. The requirements for establishing criminal liability, including burden of proof, presumptions and the constitutional limitations on the governments use of the criminal law will be analyzed and discussed. Course Objectives: To understand the purpose of defining crime and imposing punishment. To understand how criminal laws have developed. To understand how to analyze a criminal law issue using the case method. To obtain a basic understanding of the various categories of crimes, including crimes against persons, property crimes and group crimes. To understand the constitutional limitations on the criminal laws and the significance of burden of proof and presumptions in the administration of the criminal laws. Course format: This course will be taught using the case method. Students are expected to read the assigned material before class and participate in analysis and discussion of specific cases illustrating the development and application of criminal law concepts. Lack of preparation will negatively impact a students grade. Participation is 10% of the grade. Exams are based on the reading assignments and class discussion. Required Reading: Bloch, Kate E. and McMunigal, Kevin C. Criminal Law: A Contemporary Approach, Aspen Publications (2006). Recommended: Klotter, John C. Criminal Law. 7th Edition: Lexis-Nexis/Anderson Publishing (2006). Selected articles from the New York Times Selected articles from the Law Journal Requirements: Quizzes 10% Participation 10% Paper 20% Midterm 30% Final Exam 30% Topics and Reading Assignments: Week 1 (Chapter 1,2) The criminal justice system/constitutional requirements The concept of punishment and the criminal law: common law concepts Deterrence/reformation/retribution Equality and Punishment: constitutional implications Capital Punishment Week 2 (Chapter 2,5) Elements of a crime/Mens Rea/General and Specifics intent Transferred intent Strict liability offenses Constitutional limitations Mistake of fact/Mistake of law Week 3 (Chapter 4) Actus Reus/Voluntariness Requirement Concurrence of Actus Reus and Mens Rea Actus Reus and strict liability Omissions and criminal liability Week 4 (Chapter 6) Crimes against persons: Homicide Willful/deliberate/premeditated Intent to cause serious bodily harm Provocation (heat of passion crime) Depraved heart murder Recklessness/criminal negligence/ Negligent homicide/vehicular homicide Felony-Murder Misdemeanor manslaughter Week 5 (Chapter 7, 9) Causation: intentional killing/unintentional killing The year and a day rule Forcible Rape Battery/Assault Aggravated assault and battery Non-forcible rape and related offenses Kidnapping and related offenses Week 6 (Chapter 8) Defenses: Part I The concept of justification The retreat rule Imperfect self-defense Defense of others Apprehension of criminals Protection of property/crime prevention Week 7 (Chapter 13) Crimes against property Elements of larceny: trespassory taking/asportation/intent to deprive Types of larceny: larceny by- stealth/employee/finder/trick Embezzlement False Pretenses: title to property/false representation/intent to defraud/pecuniary significance Week 8 Review Midterm Exam Week 9 (Chapter 13 cont.) Forgery Receiving stolen goods Robbery Extortion Burglary Arson Week 10 (Chapter 8 cont.) Defenses: Part II Insanity: Mnaghton Right-Wrong test/Irresistible Impulse test/Durham test Elimination of the insanity defense Relationship between automatism and insanity Insanity and specific elements of a crime Insanity subsequent to the crime Week 11 (Chapter 8 cont.) Other Defenses Infancy Intoxication: voluntary vs. involuntary Duress/Necessity/Entrapment Film Week 12 (Chapter 10, 11) Inchoate and Group Criminality Attempt: scope/mens rea requirement/abandonment Solicitation Other preparatory offenses: burglary/possession Impossibility Week 13 (Chapter 12) Conspiracy: punishment/basis for complicity The object of a conspiracy: scope/agreement/mens rea Procedural issues/constitutional issues RICO Week 14 (Chapter 3, 14) Burden of Proof Substantive criminal law: generally Presumptions and inferences: constitutional requirements Constitutional limitations on the criminal law: vagueness/expost facto laws Victimless crimes Week 15 General review Final Exam COURSE DESCRIPTIONS Hostos Community College Accounting Department ACC 110 College Accounting I 4 credits, 4 hours Pre-requisite: BUS 100 The student will become familiar with the recording process and acquire an understanding of the accounting cycle. The student will learn the techniques of recording transactions in special journal, summarizing the transactions, adjusting and closing receivable and payable, merchandise inventory, plant assets, and analyze and record various transactions involving prepaid and accrued liabilities. The student will be introduced to accounting systems and basic internal control procedures and to corporate form of business organization, including topics such as the formation of a corporation, stock transactions, elements affecting retained earnings, and long-term liabilities and investments in stocks and bonds. The need for and the preparation of the statement of cash flows is covered. Microcomputers will be used in the laboratory to solve problems. ACC 111 College Accounting II 4 credits, 4 hours Pre-requisite: ACC 110 The student will study the accounting process associated with corporate formation, payment of dividends and paid-in capital. Corporate organization, issuance of stocks and dividends, issuance of bonds and related interest accruals will also be discussed in depth. In addition, the student will be introduced to long-term liabilities and investments. The statement of cash flows will be discussed and analyzed in depth. A thorough discussion will cover job order, process costing and standard costs, as well as cost behavior and cost-volume profit Analysis. Analysis and interpretation of Financial Statement will be covered. ACC 150 Computerized Accounting 3 credits, 3 hours Pre-requisite: ACC 102 or Acc111 The student will study the accounting process associated with corporate formation, payment of dividends and paid-in capital. Corporate organization, issuance of stocks and dividends, issuance of bonds and related interest accruals will also be discussed in depth. In addition, the student will be introduced to long-term liabilities and investments. The statement of cash flows will be discussed and analyzed in depth. A thorough discussion will cover job order, process costing and standard costs, as well as cost behavior and cost-volume profit Analysis. Analysis and interpretation of Financial Statement will be covered. ACC 201 Intermediate Accounting I (Formerly ACC 1844) 3 credits, 3 hours Pre-requisite: ACC 102 The students will increase their ability to analyze and interpret accounting data as a result of having an in-depth study of accounting concepts which apply to cash, receivables, inventories, investments, property and equipment, and intangibles. There will be a detailed discussion of the statement of cash flow. ACC 250 Personal Income Tax (Formerly ACC 1845) 3 credits, 3 hours Pre-requisite: ACC 101 The student will master the preparation of the taxpayer's short form 1040A and long form 1040 with applicable supporting schedules: salaries and wages; interest and dividends; gains and losses; itemized deductions; and adjustment to income, including alimony, moving expenses and employee business expenses will be analyzed. Business Department BUS 100 Introduction to Business (Formerly BUS 1802) 3 credits, 3 hours Pre-requisite: MAT 010 or higher. Co-requisites: For sections in Spanish: Exempt from or passed SPA 121. For sections in English: ESL 091 or above. For sections in Spanish, ESL 035 or above. The student will discuss and analyze problems relating to financing and operating a business, and will demonstrate knowledge of the functions of a business including terms, such as human resources and market management. The student will explain the principles of business management, such as planning, staffing, organizing, directing, and decision-making. The student will participate in individual and group written analysis and oral presentation of cases. The student will also apply analytical thinking by solving business problems using microcomputers in a laboratory setting. Offered in English and Spanish. BUS 210 Business Law I (Formerly BUS 1809) 3 credits, 3 hours Pre-requisite: BUS 100 This course begins with an introduction to the American legal system, court system, common law, and statutory law as they relate to contracts. The course examines the essential principles of the law of business contracts in depth. Through the use of cases, the principles are applied to typical modern business transactions. Heavy emphasis is placed on case analysis and student participation. Particular reference is made to New York law. Department of Public Policy and Administration / Criminal Justice Department CJ 101 Introduction to Criminal Justice 3 credits, 3 hours The student will examine the roles and functions of institutions within the criminal justice system at the federal, state, and local levels. Emphasis is placed on interactions between the police, the courts, the correctional institutions at the local level, and the influence of these institutions on the quality of life in the South Bronx community. LAW 101 Law & Social Change 3 credits, 3 hours Through historical investigation and critical analysis, the student will gain an understanding of the relationship between law and social change. The student will examine historical movements such as: the abolitionist movement, labor movement, women's rights movement, and civil rights movement. LAW 150 Criminal Law 3 credits, 3 hours Pre-requisite CJ 101 and English 110 This course provides students with a basic understanding of criminal law, its development, purpose and administration within the US constitutional system. This course will consider the purpose of punishment, the historical development of the criminal laws, the elements of crimes, group criminality and defenses to crimes. The requirements for establishing criminal liability, including burden of proof, presumptions and the constitutional limitations on the governments use of the criminal law will be analyzed and discussed JOHN JAY COLLEGE OF CRIMINAL JUSTICE ACCOUNTING (Department of Economics) ECO 250 Introduction to Accounting 3 hours, 3 credits The course will consider topics that are basic to the accounting process while giving attention to criminal accounting manipulations. Students completing this course will have a broad understanding of the accounting cycle. Students will gain knowledge of the basic accounts found in an accounting system including: revenues, expenses, assets, liabilities and equity accounts. Students will learn how to prepare basic financial statements and analyze them to determine the fiscal viability of an organization. Attention will be given to cases involving accounting scandals and frauds. This course prepares students for the Introduction to Forensic Accounting. Prerequisite: ENG 101 ECO 251 Introduction to Managerial Accounting 3 hours, 3 credits This course introduces financial and managerial accounting, with an emphasis on managerial reporting. This course provides students with the necessary skills to interpret, analyze, and research financial statement information. Students will acquire a basic understanding of how financial accounting affects the managerial accounting processes and how to use financial statements to monitor budgets. Students will apply these skills to supervise daily operations, plan future operation, and develop overall organizational strategies. This course prepares students for Introduction to Forensic Accounting. Prerequisite: ENG 101 ACC 307 Forensic Accounting I (Formerly Introduction to Forensic Accounting) 3 hours, 3 credits This course provides students with an overview of forensic accounting. It will examine methods and approaches used to uncover fraud, fraud theories, fraud patterns and schemes, fraud concealment strategies, evidence collection and the legal elements of fraud. Case studies will be used to make distinctions between intentional deceptions and negligent misrepresentations or omissions. Income statements and balance sheets will be used for risk analysis. Students will learn to detect concealment in financial statement notes and analytical methods to infer income concealment. Prerequisites: ENG 101, and ACC 250 or ACC 251 ACC 3yy Forensic Accounting II (Formerly Forensic Accounting & Auditing II) 3 hours, 3 credits This course provides an understanding of how specific types of frauds are committed against an organization and on behalf of an organization. By learning how managers and employees commit frauds, students will be better prepared to prevent, detect and investigate those frauds. Expert witnessing and reporting are also covered. Prerequisites: ENG 101 and ACC 307 ACC 3xx Auditing (Formerly Forensic Accounting & Auditing I) 3 hours, 3 credits A study of the processes conducted by independent, internal and government accountants to provide auditing and assurance services on information provided by management. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditors understanding of internal controls, with an emphasis on fraud prevention. Prerequisites: ENG 101 and ACC 307 ACC 4yy Seminar in Forensic Financial Analysis 3 hours, 3 credits This seminar course provides an understanding of financial statement analysis techniques and commercial data-mining software. Statistical and analytic methods are used to evaluate potential fraud activities. Prerequisites: ENG 101, ACC 307, ACC 3xx, and ACC 3yy Hostos Community College Faculty Department of Business Hector Lpez, Chairperson, Coordinator Business & Accounting, Chair of the College Senate Associate Professor, A.S., B.S., M.B.A., M.S. Ed., D.B.A. Leonard Ledereich, Professor, Business & Accounting, Professor B.B.A., M.B.A., J.D., C.P.A. Fred Soussa, Business & Accounting, Professor B.A., M.B.A., C.P.A. Glenroy H. Prince, Business & Accounting, Assistant Professor B.B.A., M.B.A., CPA, M.DIV. Manuel Ramirez, Business & Accounting, Lecturer B.S., M.S. Department of Public Policy and Administration Felix Cardona, Assistant Professor, Chairperson, Coordinator, Public Administration, B.A., J.D. Howard Jordan, Assistant Professor, Public Administration, B.A,, J.D. Amy Ramson, Assistant Professo, Public Administration, B.A., J.D. Sakeema Beaulieu, Adj. Assistant Professor, Public Administration, B.A., M.A., J.D. Connie Morales, Adj. Assistant Professor, Public Administration, B.A., J.D. John Jay College of Criminal Justice Faculty Department of Economics JAY HAMILTON Assistant Professor, Department of Economics B.A., University of Redlands; M.A., Ph.D., University of California JOAN HOFFMAN Professor and Chairperson, Department of Economics B.A., Duke University; M.A., Ph.D., New School for Social Research RANDALL E. LaSALLE Associate Professor, Department of Economics B.S., University of Delaware; M.S., University of Baltimore, Ph.D., Drexel University DAVID M. SHAPIRO Assistant Professor, Department of Economics B.A., Rutgers University; M.B.A., J.D. Seton Hall University CHRISTOPHER WARBURTON Assistant Professor, Department of Economics B.A. Hons., Fourah Bay College, Sierra Leone; M.A., M.A., Ph.D., Fordham University Business Faculty Vitae Eugenio Maria de HOSTOS COMMUNITY COLLEGE of The City University of New York CURRICULUM VITAE Leonard Ledereich HIGHER EDUCATION: Benjamin Cardozo School of Law, Yeshiva University, NY, NY, 1980-1982 Doctor of Juris Prudence 1982 Bernard M. Baruch College (CUNY), 1971-1974; M.B.A., Taxation 1974 Bernard M. Baruch College (CUNY), 1969-1971; B.B.A., Accounting 1971 TEACHING EXPERIENCE: Hostos Community College: 1990-Present; Professor, Business 1984 1990; Associate Professor, Business Lehman College: 1980-1984; Assistant Professor, Economics & Accounting OTHER EXPERIENCE: Internal Revenue Service: Summer 1990; Lecturer ACADEMIC AND PROFESSIONAL HONORS: BETA ALPHA PSI (Accounting Honor Society) BETTA GAMMA SIGMA (Business Honor Society) MEMBERSHIP IN PROFESSIONAL SOCIETIES: (Last five years only.) Member of the American Institute of Certified Public Accountants [AICPA] Member of the National Society of Public Accountants Member of the American Society of Attorney CPAs Member of the New York State Bar Association REFERENCES: Dr. Hector Lopez, Chair-Business Department, Hostos Community College/CUNY Professor Fred Soussa, CPA, Business Department, Hostos Community College/CUNY [Rev. Jan. 2008] Eugenio Maria de HOSTOS COMMUNITY COLLEGE of The City University of New York CURRICULUM VITAE Hector F. Lopez HIGHER EDUCATION: University of Florida, 1996-2000; D.B.A.; Business. Administration 3/2000 Baruch College-CUNY, 1994-1996; M.S.Ed., H.Ed. Administration 6/1996 1973-1975; MBA - Bus. Administration 6/1975 Nassau Community College, 1971-1973; A.S. - Accounting The City College-CUNY, 1959-1965; B.S. General Studies 1971 TEACHING: Hostos Community College: , 2006 Present, Associate Professor, Business 2000 2006, Assistant Professor, Business 1996 2000, Instructor, Business 1994 1995,* Substitute Instructor, Business 1986 1994, Adjunct Lecturer, Business Monroe College, Bronx, NY: 2002 - 2005, Adjunct Assistant Professor, Bachelors Weekend Program, Business Management Montclair State College, NJ: 1983 1986, Adjunct Lecturer, Business Department Mercy College, Dobbs Ferry, NY: 1978 1986, Adjunct Instructor, Business & Economics Department * Feb. 1995 - Aug. 1996, Office of Academic Affairs; Coordinator of Special Projects OTHER COLLEGE EXPERIENCE: Chairperson College Senate, 2004 - Present Chairperson Business Department, 2006 - Present Department Representative - College Senate, 2002 - 2004 Coordinator - Business & Accounting Unit, 2003 - Present Member - Committee for Disabled Students, 2001 - 2002 Chairperson - Business Department Curriculum Committee, 2000 - 2001 Business Department Liaison - HCC Library, 1998 - 1999 Coordinator - Special Initiatives, 1997 - 1998 Office of Academic Affairs 1995 - 1997 ACADEMIC AND PROFESSIONAL HONORS: Post-graduate training: University of Sarasota, FL., DBA, 2000, Summa Cum Laude Baruch College-CUNY, M.S. Ed., 1996, Summa Cum Laude Nassau Community College, A.S., 1973, Cum Laude Whos Who Among American Teachers, 1998 PUBLICATIONS: Chapter reviewer for College accounting, 4th edition. (December 2007). Ohio: EMC Paradigm Publishing. Lopez, H. (Aug. 2007). Rethinking online and distance education in business education - Is it worth it? Texas Business & Technology Education Association (TBTEA) Journal, X(1), 26-33. Lopez, H. (2006). Spanish glossary of business terms - Glosario spaol de trminos comerciales. Los Angeles, CA: Star Publishing, Inc. Review Panel member for new textbook: Gareth Jones - Introduction to business: How companies create value for people (December 2005). New York, NY: McGraw-Hill. Chapter reviewer for Handbook of research on instructional systems and technology (November 2005). Saddle River, NJ: Idea Group Publishing, Inc. Interviewed by Joanne Lozar Glenn, writer-educator for Keying In, newsletter of the National Business Education Association [NBEA], August 25, 2005, for input on article on the teaching of basic skills in business and accounting classes taught within the Business & Accounting Unit, Business Department, Hostos Community College. Yearbook reviewer for 2006 National Business Education Association Yearbook -Relevance, responsiveness, and survival to meet workforce needsMeeting the challenges of business education through innovative programs (June 2005). Tennessee: Middle Tennessee State University. Lopez, H., Santos, M., & Pujol, M. (Apr. 2004). Integrating writing into the accounting curriculum: Practical exercises. Business Education Forum, 58(4), 27-30. Lopez, H. (Oct. 2003). An investigation of job-related burnout of Hispanic faculty in a sample of Hispanic-serving institutions(HSIs) of higher education. Eastern Business Education Association [EBEA] Call for Papers 2003 Journal of the Eastern Business Education Association. Paper presented at the 106th Annual Convention in Philadelphia, Pa., October 16-19, 2003. MEMBERSHIP IN PROFESSIONAL SOCIETIES: Past-President Eastern Business Education Association [2007-2008] President - Eastern Business Education Association [2005-2007] Member Executive Board, National Business Education Association (NBEA) [2005-2007] Treasurer - Eastern Business Education Association [2001-2004] Member - National Business Education Association (NBEA) [1995present] Delta Pi Epsilon - National Honorary Professional Graduate Society in Business Education [2001- present] International Society for Business Education (ISBE) [2000present] REFERENCES: Fred Soussa, CPA, Professor, Hostos Community College-CUNY John McGarraghy, Ph.D., Professor, School of Public Affairs, Baruch College-CUNY Carlos Acevedo, Ed.D., Professor, Hostos Community College-CUNY [Rev. Jan. 2008] Eugenio Maria de HOSTOS COMMUNITY COLLEGE of The City University of New York CURRICULUM VITAE FRED SOUSSA HIGHER EDUCATION: University of Scranton, 9/67 to 6/69; M.B.A. Accounting and Finance, 6/69 Upsala College, 9/64 to 6/67; B.A. Accounting, 6/67 ADDITIONAL HIGHER EDUCATION: N.Y.U. Graduate School of Business Administration, Summer 1967; Current Development in Federal Taxation Rutgers University, 1/62 to 6/64; Mechanical Engineering TEACHING EXPERIENCE: Hostos Community College: 9/74 to Present; Professor, Business Main Lafrentz & Co.: 4/73 to 8/74, Instructor Training Sessions forCPAs Upsala College: 6/70 to 6/72, Adjunct Lecturer, Business University of Scranton: 9/67 to 6/69, Graduate Fellow, Business COLLEGE EXPERIENCE: Chairperson; 9/74 to 8/78 Acting Dean of Administration; 9/78 to 1979 Dean of Administration; 1979to 1981 Vice President for Budget & Planning; 1982 to 1985 Chairperson or Coordinator at certain periods; 1986 to Present OTHER EXPERIENCE: Main Lafrentz & Co.: 4/73 to 8/74, Senior/Manager Main Lafrentz & Co.: 6/69 to 3/73, Senior Accountant ACADEMIC AND PROFESSIONAL HONORS: Delta Mu Delta- Business Honorary Society Graduate Fellowship- University of Scranton MEMBERSHIP IN PROFESSIONAL SOCIETIES: American Institute of Certified Public Accountants New York State Society of Certified Public Accountants REFERENCES: Dr. Hector Lopez, Chair-Business Department, Hostos Comm. College/CUNY Prof. Leonard Ledereich, Professor, Business Department, Hostos Comm. College/CUNY [Rev. Jan. 2008] Public Policy and Administration Faculty Vitae SAKEENA BEAULIEU 880 Colgate Avenue, Apt. #19A Bronx, New York 10473 (718) 861 - -4348 sbeau@verizon.net EDUCATION: City University of New York School of Law, Flushing, New York Juris Doctor, May 1999 Law Review Inter-American Comparative Law Institute, Caribbean Overseas Course, Summer 1997 John Jay College of Criminal Justice, New York, New York Master of Arts, Criminal Justice, May 1996 Binghamton University, Binghamton, New York Bachelor of Arts, Sociology, May 1992 Bachelor of Arts, Afro-American and African Studies, May 1992, Graduated with Dept. Honors Semester Abroad, Regents College, London, England, Spring 1992 TEACHING EXPERIENCE: Eugenio Maria de Hostos Community College of the City University of New York Behavioral and Social Sciences Department, Public Administration Unit 8/07 present Adjunct Lecturer, Introduction to Criminal Justice 8/06 12/06 Teach students criminal law, criminal procedure, trial practice, and the United States 8/05 12/05 Constitution. Discuss court decisions as they relate to specific issues in federal constitutional provisions and criminal statutes. Prepare syllabi, lesson plans, assignments, quizzes, examinations and demonstrations. 1/07 5/07 Adjunct Lecturer, Law and Social Change 8/06 12/06 Lectured students on law and its relationship to social change from a historical, 1/06 5/06 economic and sociological perspective. Discussed how laws can be viewed as both an effect and cause of social movements. Prepared syllabi, lesson plans, assignments, quizzes, examinations and demonstrations. 8/05 Present Intern Liaison Coordinate the placement of Hostos Community College student interns at the Legal Aid Society. Community Junior High School 145, School of the Creative Arts Thurgood Marshall Mock Trial Competition Bronx, New York 1/07 6/07 Instructor 1/06 - 6/06 Taught each eighteen seventh graders students on a weekly basis about about criminal law, criminal procedure and trial practice, culminating 1/05 - 6/05 in . At the end of the school year, the students will participate in athe students participation in a mock trial competition against other middle schools. , Winter-Spring 2005. Franklin K. Lane High School Law Enforcement Academy Brooklyn, New York Dec. 2005 Guest Instructor Lectured four separate high school classes on on The Rights of the AccusedCLProcedure. Oct. 2004 Guest Instructor Taught five separate high school classes on various aspects of Ccriminal Llaw and Pcriminal procedurerocedure. The Legal Aid Society Criminal Defense Division New Attorney Training Program New York, New York Nov. 2006 Instructor Taught Facilitated a workshopDVTCI simulating a meeting between a social worker and a lawyer which was accredited by the New York State Continuing Legal Education Board. Feb. 2004 Instructor Taught Conducted dDomestic vViolence tTraining and cClient iInterviewing which was accredited by the New York State Continuing Legal Education Board. Oct. 2003 Instructor Taught in the Pretrial Hearing Workshop which was accredited by the New York State Continuing Legal Education Board. SPEAKING ENGAGEMENTS: Sound View Presbyterian Church Bronx, New York June 2007 Key Note Speaker Addressed the 2007 graduates of the congregation at the churchs commencement ceremony. Arthur Schomberg Elementary School PS 163 Bronx, New York May 2007 Guest Speaker Conversed with third grade students about the legal profession, specifically my professional and educational path. Hermann Ridder Intermediate School 98 Bronx, New York March 2007 Guest Speaker Spoke to middle school students about my career path and other professions that work in conjunction with the practice of criminal defense. Belmar Preparatory High School Theodore Roosevelt Educational Campusin co Bronx, New York Feb. 2007 Guest Speaker Spoke to high school students about college preparation, careers in the legal profession and why I became an attorney. Advised students on a Columbia School of Law inCriminal Justice Action Network and the Center for Public Interest Law New York, New York Nov. 2005 Panel Lecturer Participated in a panel discussion Advised students on being a cregarding public defense practice. a CUNY School of Law CUNY Alumni Association and the in conjunction with the CUNY Criminal Law Society Flushing, New York Nov. 2002 Panel Lecturer Participated in a panel discussion Advised students on being a cregarding criminal defense practice attorney and the Legal Aid Society. Youth Independence Conference, Y2K New York, New York May 2001 Panel Lecturer Led a panel Facilitated a discussion regarding practical applications of criminal law and criminal procedure. LEGAL EXPERIENCE: The Legal Aid Society Criminal Defense Division Bronx, New York 8/02 - Present Staff Attorney Represent indigent clients accused of misdemeanor and felony offenses. Defend clients in bench and jury trials. Advise clients in grand jury proceedings. Conduct investigations, arraignments and pretrial hearings. Participate in mental competency hearings. Interview clients and witnesses. Prepare motions, answers, affidavits, memoranda and correspondence. Criminal Appeals Bureau, Capital Appellate Team Kew Gardens, New York 8/01 - 8/02 Paralegal Assisted attorneys in the preparation of a capital appeal. Reviewed documents. Conducted legal research. Drafted correspondence. Juvenile Rights Division Bronx, New York 6/00 - 8/01 Paralegal Advocated for increased foster care benefits in fair hearings for children with special needs. Represented children in school suspension hearings. Interviewed clients. Conducted home visits. Researched legal issues. Prepared motions, legal memoranda and correspondence. Aided Law Guardians at trials and hearings. Criminal Defense Division Bronx, New York 9/99 - 6/00 Staff Attorney Defended indigent clients accused of misdemeanor crimes from arraignment through final disposition. Conducted client interviews. Composed bail applications. Investigated cases. Prepared motions, memoranda and correspondence. BAR ADMISSIONS: State Bar of New York, 2002 (Admitted to practice in the Supreme Court of the United States, the United States Court of Appeals for the Second Circuit, the United States District Court of the Southern District of New York, the United States District Court of the Eastern District of New York and the United States District Court of the Northern District of New York). PROFESSIONAL MEMBERSHIPS: New York City Lawyers Association (NYCLA) New York State Defenders Association (NYSDA) National Association of Criminal Defense Lawyers (NACDL) VOLUNTEER SERVICE: Harlem Community Justice Center, Youth Justice Project, Mentors for Harlem New York, New York 9/00 - 11/03 Mentor Volunteer mentor for youth interested in law. Felix L. Cardona Behavioral & Social Sciences Department Hostos Community College, City University of New York Bronx, New York 10451 Email: fcardona@hostos.cuny.edu Education: J.D. /MA Universityof Pennsylvania B.A. Fordham University Moot Court Board Senior Thesis (Honors) Experience Higher Education Chairperson, Behavioral and Social Sciences Department (2001-present) Hostos Community College, City University of New York Serve as academic leader and administrator for the department providing guidance and oversight in curriculum development, faculty and staff hiring, resource allocation, program development and implementation. Service on the college wide committee for personnel and budget and participate in the development of college wide policies and procedures for personnel and budget matters, including the approval of new hires. Coordinate department efforts for academic program planning, middle states reviews, and prepare annual report. Faculty member and coordinator of Programs (1993-99) Taught courses in public affairs and legal studies, engaged in the development of new curricula and program concentrations, academic advisor, served on departmental and college-wide committees, elected to the faculty Senate, actively participated in professional associations and conference presentations. Developed and implemented two program concentrations in public affairs and legal studies. Developed proposals for grant based funding; administered program related grants, including federal, state and foundation sources. Courses taught include: Government, Constitutional law, Law and Social Change, Criminal law, Immigration law and policy, The Judicial Process, Introduction to the legal system, Criminal Justice Visiting Lecturer and Adjunct Faculty, Hunter College School of Social Work, CUNY (1991-1994) Developed and taught graduate level course on U.S. immigration and refugee law and policy. Adjunct Professor, University of Pennsylvania (1990-91) Taught: Race and the American Legal Process College and University Related Service and Committee Work Elected to the University Faculty Senate 1997-2001 Chaired the college disciplinary committee Chaired the college student elections committee Member of the College Wide Curriculum Committee Member Institutional Research Committee Member of the Faculty Senate Served on ad hoc Committee on Pluralism Served on ad hoc Committee on Welfare Reform and Immigration Member of the University task forces on languages Chaired the University Committee on Legal Affairs Served as parliamentarian to the University Senate Served on Sexual Harassment Review Panel, chaired investigation panel including investigation of complaints with recommendations for the President of the college. Liaison to CUNY legal affairs office regarding student legal challenges to University determinations. Member of the College Wide Personnel and Budget Committee Other Professional Experience Special Counsel and Trustee; New York City Department of Education (1988-90) Office of the Chancellor: Appointed by the Chancellor of the New York City Board of Education to investigate school district mismanagement and corruption, determine personnel changes, including dismissals, disciplinary charges, new hires, review of management practices and referral for prosecutions. Conducted public hearing, served as chair of the panel, issued report with recommendations. Landmark's HardShip Appeals Board (1992-96) Appointed by the Mayor of the City of New York to a panel established by city governance to adjudicate challenges by developers to landmark designation status of privately owned real estate, including addressing equity issues impacting the targeted community. Arnold & Porter Washington D.C. and NY (1987-1993) Commercial transactions, corporate governance, intellectual property, employment law, SEC compliance issues, litigation and government regulatory policy. Developed pro bono program for criminal defense of indigent defendants and refugees. committee for associate hires. Skadden, Arps, Gump and Arkin Washington D.C. (1985-87) Government regulatory policy, commercial transactions and media and communication, health care, financial institutions, international transactions and legislative analysis. Significant pro bono program, including immigration and criminal defense. Appellate advocacy in civil and criminal issues on behalf of indigent clients. Chair committee on pro bono programs. Mediation/Arbitration Panel for Private Sector Litigants. Center for Immigrants Rights (1986-91) New York and Los Angeles Co-founder, board member and pro bono counsel to a civil rights organization funded by private foundations to provide legal and legislative advocacy on issues related to treatment of immigrants and refugees fleeing violence and persecution in their native countries, and advocacy on human rights issues based on domestic law and international conventions. Provided research and training to various governmental and nongovernmental agencies and organizations on matters related to status determinations, legal proceedings, employer sanctions and compliance with anti-discrimination provisions. Established asylum project to provide representation to refugees. Grants Funded "Legal Training and Coordination Project: Integrating Models of Advocacy," Public Interest Law Foundation (1993) "Legal Advocacy Through Integration of Case Handlers and Pro Bono Advocacy Projects," Interest on Lawyers' Account Fund (1994) "Domestic Violence Intervention and Legal Advocacy Program,"' New York State Department of Social Services, Bureau of Program Development and Demonstration (1994-1995) "Legal Advocacy and Social Interventions," Interest On Lawyers'Account Fund (IOLA) received grant to develop clinical program for legal studies concentration to provide legal advocacy in the community with participation by undergraduate and law students. Areas included immigration, criminal defense and family law. (1995) "Family Law and Domestic Violence Advocacy Project" New York Community Trust Grant awarded to support clinical program providing intervention, advocacy, and public policy incorporating students in the project in research and policy proposals (1995-96). "Community Building Through Work and Study" US Department of Housing and Urban Development HUD Wrote federal grant for discipline based community building project that connects students' academic concentration with off campus internships on related public policy and urban programs. (1996-97). Sample Conference Presentations/Publications: "Executive Authority and Habeas Corpus: Eroding Constitutional Principles" Scheduled for the Law and Society Annual Conference Spring 2007 "Criminal Convictions and Detention of Alien Minors" ABA Conference San Francisco August (2005). "Consequences of Criminal Conviction in Immigration Related Proceedings" in the "Immigration and Naturalization Annual Institute," sponsored by the Practicing Law Institute. November (2005) "Expanding Legal Representation to Assist Battered Immigrant Women with Criminal Convictions," American Bar Association Annual Conference. August (2000). "The Supreme Court's Response to the Federal Government's Detention of Juveniles," paper presented at conference on transnational law at Suffolk University, April (2000) Co-produced and presented with Arthur Helton, Director of the Institute's Migration Project, a seven part program on Refugee and Asylum policy and immigration reform sponsored by the Open Society Institute. Proceedings published by the Open Society Institute. A radio series was also developed and implemented. (1999-2000) "Civil Liability for Unlawful Detention of Aliens" paper presented at the American Immigration Lawyers Association Annual Conference. June (1999). "Immigration Policy/Civil Rights: Historical Issues and Evolving Trends", Social Policy. Vol. 41 No. 6 fall 1998, 175-89. "American Immigration Policy and Health Care", presented at Conference on American Immigration Policy, Baruch College, LUNY April (1998). "Employer Sanctions: Rights and Remedies," chapter in Immigration Law and Procedure 3rd ed. American Immigration Law Foundation.(1996). 214-266. "Compensation for Anticipated Undercount of New York's Residents by Adjusting Census Tally", The Record Vol. 46 No5 486-503 Association of the Bar of the City of New York. June (1994) Professional Affiliations/Admissions New York Bar Pennsylvania Bar Eastern District of Pennsylvania Southern District of New York Eastern District of New York DC Circuit Court of Appeals Third Circuit Court of Appeals Professional Memberships American Bar Association, Individual Rights and Responsibilities New York Bar Association, Public Interest Law Section American Immigration Lawyers Association Association of the Bar of the City of New York, Committee on Immigration and Nationality Law, Committee on Education Chair, Committee on Community Affairs, Pro bono mentoring program Law and Society Association, section on public policy and constitutional jurisprudence National Legal Resource Center, Advisory Panel Academy of Criminal Justice Sciences Consultant/Advisor Community Development Agency CUNY Naturalization Project New York City Department of Corrections New York City Office of Immigrant Affairs The Bronx Defenders Parent Advocate Institute Eugenio Maria de HOSTOS COMMUNITY COLLEGE of The City University of New York CURRICULUM VITAE June 2007 Howard Jordan HIGHER EDUCATION: New York Law School, 1978-1981; J.D. Law 6/81 (admitted in NJ) Yale University, 1973-1978; B.A 6/78 ADDITIONAL HIGHER EDUCATION: Columbia University, 6/96-6/97, Blacks and Jews- Prof. Jonathan Reider Black Intellectuals- Prof. Manning Marable TEACHING EXPERIENCE: Hostos Community College: Fall 199, Fall 1994-1996; Adj. Faculty, Public Administration Unit Hostos Community College: Spring 1998-Spring 2000; Sub. Asst. Prof. Public Administration Unit Hostos Community College: Spring 2000- Fall 2006; Asst. Prof.;Public Administration Unit Hunter College Spring Hostos Community College: Summer 2006-Spring 2006 - Spring 2007, Adj. Faculty Asst. Prof. African & P Rican Studies, Public Administration Unit OTHER Journal of Puerto Rican Politics & Policy; Published by Institute for Puerto Rican Policy, 1993-96 Managing Editor Assembly Task Force on New Americans Governors Advisory Comm. For Hispanic Affairs. (Governor Mario Cuomo), 1987-1993 1984-1986 - Executive Director, Legislative Director ACADEMIC AND PROFESSIONAL HONORS Charles Revson Fellowship at Columbia University-1996 C. Bainbridge Smith Award-1980- New York Law School for Legal Excellence PUBLICATIONS: (Last five years only.) Jordan, Howard Pan-Latinism: Out of Many Cultures, One People, Centro: Journal of the Center for Puerto Ricans Studies, Volume six, number 1, Spring 2007 Jordan, Howard New Rule Banning Study During Pendency of Application for Change of Status, Bulletin #3, September 2003, CUNY Jordan, Howard 'Minority' Report Has a Divisive Distinction," Newsday February 6, 2003 A Puerto Rican Icon Loses Sight of Her People Newsday; Jan 7, 2003 Jordan, Howard McCall Has Yet to Connect With Latino Voters, Newsday, October 16, 2002 Jordan, Howard Poder dominicano y generacin venidera, August 2002, HOY Dominican Supplement. Jordan, Howard Carlos Cooks, el Malcolm X dominicano, August 2002, HOY Dominican Supplement. Jordan, Howard New Rule Banning Study During Pendency of Application for Change of Status, Bulletin #3, September 2003, CUNY Jordan, Howard Latinos Send Mixed Message in Primary Vote, Newsday, September 20, 2002 Jordan, Howard Democrats Splinter Over New District Lines, Newsday, June 25, 2002 Jordan, Howard Bloomberg Could Truly Help Cut the Fat, Newsday, January 25, 2002 Jordan, Howard Dominicans Face Off in Manhattan, Newsday, Thursday, June 7, 2001 Jordan, Howard Latino Split Gave Bloomberg the Edge, Newsday, November 8, 2001 Jordan, Howard Who Deserves the Black-Latino Vote Newsday, March 8, 2001 Jordan, Howard, Que no muera el sueno de los colegios comunitarios, August 30, 2002 Jordan, Howard, La Lucha de dominicanos y boricuas, HOY, August 7, 2000 Jordan, Howard, Dominicans in New York: Getting A Slice of the Apple, NACLA Report On the Americas, Vol.XXX, No.5, March/April 1997 Jordan, Howard, Immigrant Rights: A Puerto Rican Issue, NACLA Report On the Americas, Vol. XXXIX, No.3, Nov/Dec 1995 Jordan, Howard, Police Brutality and the Right to Live, Critica: A Journal of Puerto Rican Politics and Policy, February 1995 Jordan, Howard, The Boricua First Campaign, Critica: A Journal of Puerto Rican Politics and Policy, August 1994 Jordan, Howard, Latino Mayoral Vote: the Margin of Victory, October 24, 1993 Jordan, Howard, Empowering Immigrants, New York Newsday, April 7 1993 Jordan, Howard, Mayor Elections and Charter Revision, chapter 40, Towards A Puerto Rican-Latino Agenda for New York City 1989, Institute for Puerto Rican Policy 1989 Jordan, Howard, Telling the News in More Than Black & White, EXTRA, a publication of Fairness and Accuracy in Reporting, July/August 1992 REPORTS: Jordan, Howard, Task Force on New Americans Summary Report, 1991-1992, The New York State Assembly Jordan, Howard, Task Force on New Americans Summary Report, 1990-1991, The New York State Assembly Jordan, Howard, Task Force on New Americans Summary Report, 1989-1990, The New York State Assembly Jordan, Howard, Mayor Elections and Charter Revision, chapter 40, Towards A Puerto Rican-Latino Agenda for New York City 1989, Institute for Puerto Rican Policy 1989 Governors Advisory Committee on Hispanic Affairs, New York State Hispanics: A Challenging Minority, 1985, contributor and editor MEMBERSHIP IN PROFESSIONAL SOCIETIES (Last five years only.) Advisor to The Freedom Legal Defense and Education Project New York Civil Liberties Union New Jersey Bar Association REFERENCES Edwin Vega, Esq. Hon. Eduard Padro Legal Aid Society Manhattan Supreme Court Judge 655 Pelham Parkway 158 East 102nd St. #3A New York, New York 10467 New York, New York 10029 Connie Morales, Esq. 306 E Mosholu Parkway S #1K Bronx, New York 10458 EDUCATION: Albany Law School of Union University; Albany, NY: J.D. May 1999 Syracuse University- Syracuse, NY: B.A. Political Science and Spanish; May 1996 EXPERIENCE: Hostos Community College of the City University of New York Adjunct Professor Fall 2005, Spring 2006, Fall 2006, Spring 2007, Fall 2007 Lectured Law and Social Change, Penal Law, Fundamentals of Public Administration, Social Service Administration and State and Local Government State of New York Supreme Court- Bronx County Criminal Division, Court Attorney to Acting Supreme Court Justice George R. Villegas May 2004 Present Research legal issues and draft decisions in misdemeanor and felony cases Assist Judge during all legal proceedings All duties as deemed necessary by the Court The Bronx Defenders, Bronx, NY Staff Attorney, Criminal Team, August 2001- April 2004 Represented clients facing felony and misdemeanor charges from arraignment to disposition or trial Directed and assisted in investigation of cases Coordinated social work and other extra legal aspects of cases Neighborhood Defender Service of Harlem, New York, NY Staff Attorney, Criminal Team, March 2000 July 2001 Represented clients charged with misdemeanor crimes Interviewed and assessed intake clients needs for legal assistance New York State Defenders Association, Albany, NY Law Intern, October 1998 April 1999 Wrote case digests for monthly newsletters Researched criminal law issues and drafted memos addressing issues of law Bronx Supreme Court, Matrimonial Part, Bronx, NY Law Intern for Judge Judith Gische, Summer 1998 Drafted decisions on divorce and child custody Researched parental education programs for the development of a pilot program New York State Department of Law, Litigation Bureau, Albany, NY Intern, Spring 1998 Researched state and federal prisoner cases Drafted motions of law and motions for summary judgment Admitted New York State Bar December 17, 2001 AMY JOCELYN RAMSON, ESQ. 300 East 71st Street, Apt. #8R New York, New York 10021 Tel: (718) 518-6568 Cell: (917) 865-6262 EMPLOYMENT 9/90 to Present EUGENIO MARIA DE HOSTOS COMMUNTITY COLLEGE (CUNY) 500 Grand Concourse. Bronx, New York Full-time Assistant Professor of Public Administration, Criminal Justice and Paralegal courses. Developed curricula for public-interest paralegal program and linking Criminal Justice and ESL Developed hybrid, asynchronous and web-enhanced online courses Campus Coordinator of CUNY/NYPD Cadet Corps, 1991- 1994 Unit Coordinator, Spring 1993 College Certificate of Recognition, 1994 Committee on Academic Computing, 1996- 2001 Co- chair, Standards and Awards Committee 1997-1999 Counsel, Pluralism Committee, 1997-2000. Chair of Education, Sexual Harassment Awareness and Intake Committee 1998 Present, presentations to entire college and development of written materials and workshop 1/90 to 9/90 AMERICAN FRIENDS SERVICE COMMITTEE 972 Broad Street, Newark, New Jersey Counseling individuals immigration and criminal law, including administrative litigation for non-profit organization. 9/89 to 1/90 NASSAU COMMUNITY COLLEGE (SUNY) Garden City, New York Full-time Substitute Instructor of Business Law courses. 4/87 to 9/89 LOEB, BLOCK & WACKSMAN 505 Park Avenue, New York, New York General corporate experience, including negotiation and drafting of shareholders', escrow, agency, service, guaranty, broker commission and employment agreements, closing memoranda, promissory notes, letters of credit and leases for domestic and international corporations. Involved in all phases of negotiated acquisitions of aircrafts. Handling individual immigration matters, including frequent client contract. 3/86 to 2/87 ETUDE DE Mmes HAISSLY ET VODOZ 4 Place Neuve, Geneva, Switzerland General corporate experience, including involvement in private banking matters and acquisitions for international companies. 11/82 to 2/86 PATTERSON, BELKNAP, WEBB & TYLER 30 Rockefeller Plaza, New York, New York General corporate experience relating to immigration and business matters for foreign executives and professional employees of Fortune 500 corporations. Preparation of advisory correspondence and opinions concerning legislative updates relating to business interests. Presentation to Fortune 500 corporations on all aspects of employment of foreign individuals. Handling individual family law matters. EDUCATION BENJAMIN N. CARDOZO SCHOOL OF LAW New York, N. Y.. J. D. , 1982 Co-author of law review article. "Equitable Distribution Law: One Year Later." New York Law School Law Review. Feb 1983 and Brooklyn Barrister. Jan 1982. under name of Stephen Cohen. Esq. Nominated to Coordinating Committee of Alumni Association, 1993 - 2000. EMORY UNIVERSITY, Atlanta, GA, B.A., Latin American Studies, 1979 Grade Point Average: 3.35. Deans List, Honors' thesis, Minor: French UNIVERSITY OF BARCELONA, Spain, 1978-79 Junior Year Abroad Program BARNARD COLLEGE, Columbia University New York, New York, 1975 1977: Grade Point Average: 3.4, Honors: New York State Regents Scholarship THE CITY UNIVERSITY OF NEW YORK, New York, NY Faculty Development Seminars: "Academic Publishing." Spring 1992 Semester. "Balancing the Curriculum for Gender, Race, Ethnicity and Class," Fall 1993 and "From Creative Idea to Fundable Grant Proposal," Spring 1995 . LANGUAGES Spanish and conversational French ADMISSIONS New York State, 1983 and State of Georgia, 1987 SCHOLARSHIP "Women and Policing: A Success Story", Women Police, Winter 1993, vol. 27. no. 4.. Acquisition of above article by National Criminal Justice Reference Service Document Database, 1994. "Success: More Than Just a Phase." Women Police. vol. 28. no. 3. Fall 1994. "One Man's Crusade", Women Police, Summer 1995, vol. 29. no. 2.. "Cadet Corps Holds Lesson for Recruitment of Female Officers." Subject to Debate, vol. 9. no. 7. July 1995. "Immigration: Woman Who Flee Their Home Countries Because Of Female Genital Mutilation", ALMA, Winter/Spring 1997. Proposal for paralegal text for Delmar/West Publishing Inc. Immigration Law for Paralegals was approved Sexual Harassment Education on Campus: Communication Using Media, Community College Review, Spring 2006, Vol. 33, Issue ;Republished in Campus Safety and Development,Fall 2007, Vol. 9, Issue 1. PRESENTATIONS "Bridging the Gender Gap through the Partnership of the City University of New York and the New York Police Department." IAWP's 32"" Annual Training Conference. Fall, 1994. Pittsburgh. PA. "Criminal Justice Education As a Law Enforcement Recruitment Mechanism." The Conference of Criminal Justice Education, Oct. 4. 1996. John Jay College. Techniques for Teaching Critical Thinking." Critical Thinking Colloquium. May 10. 1996. Baruch College. "Legal Implications of Technology in a College Environment," Instructional Technology Conference, May 2 1997, Hostos Community College. "Linking ESL and Content Courses: Whose Content'?" NYSTESOL Winter Conference. February 7. 1998, Columbia University. T.C. "Teaching law. Learning English: A Collaboration Across Disciplines." Syllabus Press Computer Conference. January 8. 1999, The New School. NY. "Technology as a Language learning Strategy in Collaboratively-Linked Courses." The CUNY ESL Council. May 15. 1999, Hostos Community College. Benefits of Online Teaching, Faculty Day: Instructional Technology, October 6, 2006, Hostos Community College Sexual Harassment Education and Communication, August 13, 2007 International Coalition Against Sexual Harassment, Roosevelt Hotel, NYC. MEMBERSHIPS Academy of Criminal Justice Sciences American Immigration Lawyers Association (Pro Bono, National Law Professors. and Mentor Committees) American Bar Association Bronx Women's Bar Association Center for Women and Policing International Association of Women Police New York State Bar Association (Appointment to Law Office Economics and Management Committee) New York State Women's Bar Association (Immigration and Family Law Committees) GRANTS "Learning English, Learning Law," PSC-CUNY Research Award, to develop a web page linking law and English, 1999 - 2000. "Security Management Certificate Program", an online Learning Collaboration Initiative through the Hispanic Educational Telecommunication System, Team leader,. To develop first on-line security management program for entry-level security and students, 2003-2004 Program Content and RequirementsPlease place an x in the appropriate columnList each course required for the college core (if applicable)Course Number and Course Title*No. of CreditsIs this a new course?Is this a revised course?Economics 101/Microeconomics*3English 110/Expository Writing*3English 111/Literature and Composition*3English Literature Choose one of the following: 200, 210, 211, 212, 213, 214, 215, 222, 223, 224 or 225*3History 4660/World History to 1500 or 4661/Modern World History*3Mathematics 120/Introduction to Probability & Statistics*3Mathematics 160 Precalculus or 210 Calculus I*4Natural Science*4Sociology 101 Introduction to Sociology*3VPA 192 Fundamentals of Public Speaking*3List each course required for the major (include any field experience, research, thesis, or capstone course)Major RequirementsACC 110/College Accounting I4ACC 111/College Accounting II4 ACC 150/Computerized Accounting3ACC 201/Intermediate Accounting I3ACC 250/ Personal Income Tax3CJ 101/Introduction to Criminal Justice3Select one of the following sequences: BUS 100/Introduction to Business and BUS 210/Business Law I OR LAW 101/Law and Social Change and LAW 150/Criminal Law6List each general elective course (if applicable)Free Elective*2Total credits in the program60* New and revised courses For all new and revised courses identified above, provide a copy of the syllabus. For existing courses, which are a part of the major, enclose a copy of the catalog description; include prerequisites, if applicable. ( MOST UNDERGRADUATE DEGREE TITLES REQUIRE A SPECIFIED PERCENTAGE OF LIBERAL ARTS CONTENT (FOR EXAMPLE, AA, BA REQUIRE 75%; AS, BS, BSED REQUIRE 50%; AAS REQUIRES 33%). WITHIN THE TABLE, IDENTIFY WITH AN ASTERISK ALL COURSES THAT ARE CONSIDERED LIBERAL ARTS AND SCIENCES. SED BII Program Scheduling Using the appropriate table on this or the following page, show the sequencing and scheduling of courses and credits in the program, by semester or quarter/trimester, for the first full cycle of the program (for example, four semesters for a traditionally-structured associate degree). Include additional semesters if offered on a part- time basis. These pages may be duplicated as needed. Table for semester programs Hostos Community College FALLSPRINGFALLSPRINGCOURSE TITLECREDITSCOURSE TITLECREDITSCOURSE TITLECREDITSCOURSE TITLECREDITSMAT 160 Precalculus or MAT 210 Calculus I 4ACC 110 College Accounting I4ACC 111 College Accounting II4ACC 201 Intermediate Accounting I 3ENG 110 Expository Writing 3ENG 111 Literature and Composition 3ACC 250 Personal Income Tax3ACC 150 Computerized Accounting 3VPA 192 Fundamentals of Public Speaking3ECO 101 Microeconomics3English Literature - choose one of the following: 200, 210, 211, 212, 213, 214, 215, 222, 223, 224, or 2253Business Elective Sequence or Law Elective Sequence3SOC 101 Introduction to Sociology3MAT 120 Introduction to Probability and Statistics3CJ 101 Introduction to Criminal Justice3Business Elective Sequence or Law Elective Sequence3HIS 4660 World History to 1500 or HIS 4661 Modern World History3Natural Science 4Free Elective*2Total Credits16Total Credits17Total Credits13Total Credits14 *Advisor approval is needed before students register Table for semester programs John Jay College of Criminal Justice FALLSPRINGFALLSPRINGCOURSE TITLECREDITSCOURSE TITLECREDITSCOURSE TITLECREDITSCOURSE TITLECREDITSACC 307 Introduction to Forensic Accounting3ACC 3XX Forensic Accounting and Auditing I3ACC 3YY Forensic Accounting and Auditing II3ACC 4YY Seminar in Forensic Financial Analysis3ECO 220 Macroeconomics3ECO 225 Microeconomics3Elective from Category C3Elective from Category C3Foreign Language3LAW 202 Law and Evidence3Liberal Arts Elective3Liberal Arts Elective3PHI 231 Knowing, Being and Doing 3Foreign Language3Free Electives6Free Electives6Liberal Arts Elective 3Free Elective 3Total Credits15Total Credits15Total Credits15Total Credits15 Category C includes: ECO 215 Economics of Regulation and the Law ECO 235 Economics of Finance ECO 330 Quantitative Methods for Decision Makers ECO/SOC 360 Corporate and White-Collar Crime LAW 203 Constitutional Law SED D FACULTY List the name and qualifications of each faculty member, for each course in the major and for each new, required non-major course, using the tables on this and the following page. Identify the core faculty responsible for the program with an asterik. Graduate faculty must have an earned doctorate or otherwise demonstrate special competence. Faculty resumes should be available on request. These pages may be duplicated as needed. Course Title (a)No. of Credits (b)Faculty Member(s) Assigned to Each Course. (Use D to Specify Program Director) (c)Highest Earned Degree & Discipline, College or University (d)Relevant Occupational Experience (e)Relevant other experience (such as certification/ licensure) (f)Recent Scholarly Contributions (optional below baccalaureate level) (g)ACC 110/College Accounting I4Soussa Ledereich Prince Lopez RamirezMBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MSACC 111/College Accounting II4Soussa Ledereich Prince Lopez Ramirez MBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MSACC 150/Computerized Accounting3Soussa Ledereich Prince Lopez Ramirez MBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MSACC 201/Intermediate Accounting I3Soussa Ledereich Prince Lopez Ramirez MBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MSACC 250/ Personal Income Tax3Soussa Ledereich PrinceMBA, CPA MBA, CPA, JD MBA,CPABUS 100/Introduction to Business3Soussa Ledereich Prince Lopez RamirezMBA, CPA MBA, CPA, JD MBA,CPA MBA, MSEd, DBA MSBUS 210/Business Law I3LedereichMBA, CPA, JDCJ 101 Introduction to Criminal Justice3Beaulieu Cardona Jordan Morales RamsonMA, JD JD JD JD JDLAW 101 Law and Social Change3Beaulieu Cardona Jordan Morales RamsonMA, JD JD JD JD JDLAW 150 Criminal Law3Beaulieu Cardona Jordan Morales RamsonMA, JD JD JD JD JD Faculty Assignment For each faculty member listed on the previous pages provide the information requested below. Faculty MemberTitle of Position at InstitutionFull-time (FT) or Adjunct (Adj.) at the Institution Full-time (FT) or Part-time (PT) in the ProgramIf Part-time in the Program, Specify Other Course ResponsibilitiesTitles of Courses Taught Which Are Not Part of the ProgramRelated CreditsBeaulieuAdjunct Lecturer P/TCardona Assistant ProfessorF/TJordanAssistant Professor F/TLedereich ProfessorF/TLopezAssociate ProfessorF/TMoralesAdjunct Assistant ProfessorP/TPrince Assistant ProfessorF/TRamirezLecturerF/TRamsonAssistant Professor F/TSoussa ProfessorF/T See the appendix for faculty information. Faculty To Be Hired If faculty have not yet been retained, specify the number and title of new positions to be established and minimum qualifications: Title of PositionNumber of New PositionsMinimum QualificationsNo new faculty are needed ADMISSIONS List the admission requirements for students in this program, including any special or optional admission requirements for this program. Describe how these requirements are intended to help assure that students are prepared to complete the program. Describe how the admission procedure will encourage enrollment by persons from groups historically underrepresented in the discipline or occupation. No special requirements. Hostos is an open admissions institution. SED E Projected Expenditures for the Proposed Program Expenditures1st Year Academic Year2nd Year Academic Year3rd Year Academic Year4th Year Academic Year5th Year Academic YearFaculty New Resources00000Equipment New Resources00000Other Software Library Acquisitions New Resources500 5000 250250 2500 250250 250Total New Resources1000250500250500 Projected Revenue Related to the Proposed Program Revenues1st Year Academic Year2nd Year Academic Year3rd Year Academic Year4th Year Academic Year5th Year Academic YearTuition Revenue 01. From Existing Sources 02. From New Sources 03. Total$56,800$113,600$155,800$227,200$294,800$56,800$113,600$155,800$227,200$294,800State Revenue 04. From Existing Sources 05. From New Sources 06. TotalOther Revenue 07. From Existing Sources 08. From New Sources 09. TotalGrand Total 10. From Existing Sources 11. From New Sources TOTAL$56,800$113,600$155,800$227,200$294,800$56,800$113,600$155,800$227,200$294,800 YearFull TimePart TimeFTE Generation Total1 5 x 2,800 = $ 14,000 5 x 12 hrs x 120 = $ 7,200 7 FTEs x 1,800 = $ 12,600 7 = $ 33,800210 x 2,800 = $ 28,00010 x 12 hrs x 120 = $14,40014 FTEs x 1,800 = $ 25,200 14 = $ 67,600320 x 2,800 = $ 56,00015 x 12 hrs x 120 = $21,60026 FTEs x 1,800 = $ 46,800 26 = $155,800430 x 2,800 = $ 84,00020 x 12 hrs x 120 = $28,80038 FTEs x 1,800 = $ 68,400 38 = $181,200540 x 2,800 = $112,00025 x 12 hrs x 120 = $43,20050 FTEs x 1,800 = $111,600 50 = $266,800 Projected Capital Expenditures for the Proposed Program Expenditures1st Year Academic Year2nd Year Academic Year3rd Year Academic Year4th Year Academic Year5th Year Academic Year1. Capital Facilities2. Equipment (Capital Expenditures)3. Total Capital Expenditures NO NEW CAPITAL EXPENDITURES ARE PROJECTED FOR THIS PROGRAM *For CUNY, the Chancellor or designee; for SUNY, the Provost or designee. The CEO/Chancellor/Provost should inform this department in writing when there is a change in the designated person.  Report of the Commission Appointed by Secretary of Education Margaret Spellings., A TEST OF LEADERSHIP Charting the Future of U.S. Higher Education, September, 2006.  Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, 2008-09 Edition, Accountants and Auditors, on the Internet at http://www.bls.gov/oco/ocos001.htm (visited 12/12/08).  http://factfinder.census.gov.  http://serrano.house.gov/district.aspx.  http://www.nyscaaonline.org/PovertyRatesByDistrict.htm.  http://www.nyscaaonline.org/PovReport/2008/ExecutiveSummary.pdf.  Demand for Forensic Accountants Step,WebCPA Staff, http://www.webcpa.com/article.cfm?articleid=29607&searchTerm=forensic%20accounting, Nov. 1, 2008.  http://www.fbi.gov/whitecollarcrime.htm.  Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, 2008-09 Edition, Accountants and Auditors, on the Internet at http://www.bls.gov/oco/ocos001.htm (visited December 14, 2008).  http://www.jjay.cuny.edu/economics/pdfs/Finanacial%20Analysis%20Brochure.pdf.  Bad times bode well for forensic accounting, Long Island Business News.10/24/2008.     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