Majors & Degree Maps All degrees offered by Baruch College are listed below, sorted alphabetically by major. Requirements for Transfer Students: 1 A minimum of 8 credits of 3000 level accounting courses must be taken at Baruch College, 2 Only courses completed at Baruch College count toward the determination of the 2.5 GPA for eligibility to take advanced accounting courses, 3 Transfer credit is not available for 4000 and 5000 level accounting courses. A minimum of 60 percent of credits in each major field must be completed at Baruch College. UCAP–Introductory Curriculum (UCAP-IC): Must maintain course coverage for at least two SOA preliminary exams and have approved courses for at least one VEE topic area. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000646-312-1000 Learn more about the DBA Program available at Zicklin. Awarded an Honorary Degree of Doctor of Philosophy by the University of … Baruch College is the first institution in New York State authorized to award the Doctor of Business Administration (DBA) Degree. Learn more about the DBA Program available at Zicklin. For detailed information about degree requirements, please consult the Undergraduate Bulletin or the department website. The Public Accounting Report noticed Baruch College-CUNY for the 32nd best master’s degree. Bachelor of Business Administration. Second degree students cannot major in Accounting. A second-degree business student must meet all degree requirements and complete a new specialization and take a minimum of 31 credits at Baruch, of which a minimum of 27 credits must be in business courses. One Bernard Baruch Way (55 Lexington Ave. at 24th St) New York, NY 10010 646-312-1000. Baruch College is the best school in New York—and the best for business majors—according to a new ranking by Money that evaluated 739 institutions nationwide. $3,465 per semester. The program helps students quickly meet the educational requirements for the New York State CPA licensure. If so, I would have all that fulfilled with my AS degree. The flex program allows students to complete their program on a full-time or part-time basis entering the program in fall, spring or summer. advisor or view your Degree Audit to see a full list of options and/or requirements. ENG/CMP 2850. This is why I'm unsure of how to space out my business courses :/ especially with the 15 credit requirements for FAFSA. Title: How to Use Your Major Map 6/11/20 6 Business Administration (A.S. The bachelor’s and master’s pathway streamlines current Baruch’s undergraduate and master’s curriculum, allowing Baruch undergraduate students to complete their master’s degree in one year. Baruch College is among the best colleges to pursue a Major in The City University of New York (CUNY), the largest urban public university in the United States. Year One - First Semester Course Number & Title Credits. Baruch’s Finish in 4 Initiative Degree Maps & 3-Semester Plans. NEVER share it with others or enter your CUNY Login password elsewhere without the approval of your campus IT department. All degrees offered by Baruch College are listed below, sorted alphabetically by major. Site Map Text Only Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000 Great Works of Literature II. $305 per credit. Academic degree maps (also known as program maps) are documents that outline course sequencing and provide students with a "map to follow" to complete the degrees offered at BMCC. A growing number of schools worldwide rely on the Executive Assessment to gain insights on your real-world business skills, your readiness to handle the demands of their programs, and how to tailor your program experience to support your success. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000 If you have a baccalaureate degree in accounting, then a MS Degree in Accounting requires 30 credits (10 courses) which you may complete on a part-time or full-time basis. Located in the Manhattan borough of New York City the Baruch College is a public research university. ACADEMIC DEGREE MAP BUSINESS MANAGEMENT ASSOCIATE OF SCIENCE 1 COURSE CREDITS COMPLETED ENG 110: Expository Writing (Required Common Core: English Composition) 3 ACC 100: Introduction to Accounting 2 BUS 100: Introduction to Business* 3 MAT 120: Introduction to Probability & Statistics (Required Common Core: … For ... To be eligible to complete the accounting major students must achieve a GPA of at east 2.5 in these four courses: ACC 3202, 3000, 3100 & 3200. Please see sections below for 2020 outcomes by major. The Master of Science in Accountancy is designed for students with bachelor’s degrees in business areas, including accounting. Degree) Accounting Option REMEDIAL SEQUENCE (if required) ESL 1 (8) ESL 2 (6) ESL 3 (6) ENG 9 (4) 2y. The Accounting program provides preparation for careers in financial and managerial accounting, emphasizing accounting and analytical skills and both the theory and practice of accounting. ENG 111 (EC) 3 MTH 121 OR MTH 123 OR MTH 130 OR MTH 230/229 OR MTH 231/229 (MQ) A minimum of 8 credits of 3000 level accounting courses must be taken at Baruch … Mathematical Statistics – MTH 4430 ONLY enter your CUNY Login password on CUNY Login websites (ssologin.cuny.edu and login.cuny.edu). Students need to satisfy the following criteria: 1. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | [email protected]uch.cuny.edu 646-312-1000 The Accounting program leads to an Associate in Science (AS) degree and is administered by the Business & Technology Department. Accountancy BBA - Zicklin School of Business | Baruch College top zicklin.baruch.cuny.edu. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000 The Accounting program leads to an Associate in Science (AS) degree and is administered by the Business & Technology Department. According to the Princeton Review, Baruch is the third most stone-cold sober school and fifth best entrepreneurship program. Completion of COM 2020 and ENG 2150 2. Undergraduate Degree Students. 6/11/20 6 Business Administration (A.S. Undergraduate Majors. Baruch students, or their parents, come from 168 countries, and they speak more than 104 different languages in their homes. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000646-312-1000 The program provides a solid foundation in accounting and liberal arts to maximize transfer credit to senior CUNY colleges such as Baruch College and Queens College for students interested in pursuing four-year degrees in accounting and … Degree Maps. *Please note that the Undergraduate Degree Maps are designed mostly for typical first-semester students starting in the fall semester of any given year. After completing the business core curriculum, students may select upper level courses in accounting and obtain a B.S. Course 3. Business and Engineering Convergence Center. Part-Time 2. The program equips students with the necessary tools to effectively interpret and use accounting and financial information. Accounting for Forensic Accounting as a jointly registered, dual admission program to the existing Bachelor of Science (B.S.) We use cookies to personalize and improve your browsing experience. (309) 677-2253. I became a member of the Department of Accounting & Information Systems in 1973. ***business and accounting electives acc 106, acc 150, acc 201, acc 210, acc 250, bus 101, bus 105, bus 203, bus 210, bus 212, bus 215, bus 220, bus 222, bus 230, bus 240 or bus 250 : ****mat 210 (scientific world) is strongly recommended for students who intend to transfer to baruch. FYS 1000 is a requirement for the first term at Baruch College and MUST be completed in In 2016, the most popular Bachelor's Degree concentrations at CUNY Bernard M Baruch College were General Finance (937 degrees awarded), Accounting (651 degrees), and General Sales, Distribution, & Marketing Operations (421 degrees). The college offers a wide range of courses. Baruch College’s undergraduate and graduate accounting programs at the Zicklin School of Business are ranked among the top 10 in the Northeast and top 30 in the nation, according to the Public Accounting Report (PAR) 38th Annual Professors Survey 2019. This document is for advisement purposes only and does not represent an official listing of degree requirements; please consult the college catalog and the on-line degree audit. Degree Map Usage. One of the following: MATH 103 College Algebra, or MATH 146 Applied Calculus I, or MATH 165 Calculus I. III. Delivered the Ph.D. Leake Oxford University Series of Lectures, Oxford 1998. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000 Business Insider also touted Baruch for the 19th best ROI. View Course. Career related information can be found on the last page. For detailed information about degree requirements, please consult the Undergraduate Bulletin or the department website. Site Map Text Only Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000 In addition, students will be given a strong grounding in legal aspects of business activity. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000646-312-1000 CIS 2200 Introduction to Information System… LeTourneau University's dual enrollment program allows high school students who have at least a 3.0 high school GPA to earn college credit as they complete the requirements for their high school degree. The Finance program combines current theory and industrial practice to help prepare and equip students for careers in all aspects of finance. I served as Chair of the Department from 1984 to 1990 and currently serve as Deputy Chair for Day Session. This document is for advisement purposes only and does not represent an official listing of degree requirements; please consult the college catalog and the on-line degree audit. The Accounting program provides preparation for careers in financial and managerial accounting, emphasizing accounting and analytical skills and both the theory and practice of accounting. BBA Degree Requirements - Zicklin School of Business ... great zicklin.baruch.cuny.edu. in Accounting from Multnomah University, you will be equipped with the tools you need to assess financial operations, analyze records, and ensure that organizations run smoothly and efficiently. In order to be eligible for admission into the Zicklin School of Business, students need to satisfy all of the following criteria: 1. (New York State Residents and Out-of-State Residents and Foreign Students on Temporary Visas) Full-Time 1. *Students majoring in Accountancy and Finance are required to meet specific GPA criteria in order to register for courses at the 4000-level or higher. CollegeNET declared Baruch #1 on its Social Mobility Index. Sample Degree Map for B.S. Degree Maps. If you do not have a CUNYfirst account, see the FAQs. Requirements for Transfer Students: A minimum of 8 credits of 3000 level accounting courses must be taken at Baruch College, Only courses completed at Baruch College count toward the determination of the 2.5 GPA for eligibility to take advanced accounting courses, Transfer … Effective only for students entering Fall 2021 and later. Functional areas in business are covered by courses in the principles of management, finance, marketing, and accounting. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000 Accounting majors who earn their bachelor's degree from Baruch go on to jobs where they make a median salary of $46,400 a year. It is set apart by one of the highest CPA exam pass ranks in Illinois and amongst the top 30 of mid-sized programs nationally. UCAP–Advanced Curriculum (UCAP-AC): Must maintain course coverage for at least four SOA preliminary exams with one of those being Exam LTAM or Exam STAM and approved courses for all Validation by … A minimum of 57 liberal arts credits is required for the BBA. Course 2. In 2016, the most popular Bachelor's Degree concentrations at CUNY Bernard M Baruch College were General Finance (937 degrees awarded), Accounting (651 degrees), and General Sales, Distribution, & Marketing Operations (421 degrees). DDegree Map to fit your individual needs.e Career related information can be found on the last page. 2020-2021. Business AAS: Accounting through Accounting BS Total Credits Required: 120 . Candidates for the Associate in Science degree will be given substantial exposure to the field of administrative management. Site Map Text Only Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000 Accountancy BBA - Zicklin School of Business | Baruch College hot zicklin.baruch.cuny.edu. When you say electives, do you mean the general CUNY classes needed to graduate? For detailed information about degree requirements, please consult the Undergraduate Bulletin or the department website. As cia in Applied Science degrees require you to take one course in three buckets (9+ credits). Upon successful completion of the lower division at BMCC, students will have a seamless transition to the upper … Follow the steps below to apply to the Marxe School’s graduate programs. Baruch College’s Zicklin School of Business is enriching its global degree programming—beyond finance, economics, and accounting—by offering humanities to students enrolled in the Baruch-Southwestern University of Finance and Economics (SWUFE) BBA degree program in China. Great Works of Literature I, or. One Bernard Baruch Way (55 Lexington Avenue at 24th Street) New York, NY 10010. Degree Maps are a tool to assit you and your advisor with planning your academic path to graduation. Students who take their first 3000-level accounting course in Fall 2006 or thereafter must earn a minimum cumulative GPA of 2.5 in the following 3000-level Accountancy courses taken at Baruch (minimum of 8 credits must be taken at Baruch): ACC … NOTE: A minimum 124 credits is required for the Bachelor of Business Administration (BBA) degree. The accounting major in the BBA program prepares students for financial and accounting positions in private industries, nonprofit organizations, and city, state, and federal governments. CUNY Bernard M Baruch College is a higher education institution located in New York County, NY. BBA/MS Path to CPA (Current Baruch Undergraduate Students Only) The bachelor’s and master’s pathway streamlines the undergraduate and master’s curriculum, allowing Baruch undergraduate students to complete their master’s degree in one year. The accounting major in the BBA program prepares students for financial and accounting positions in private industries, nonprofit organizations, and city, state, and federal governments. Submit your application online and pay a non-refundable application fee of $75. Salary of Accounting Graduates with a Master's Degree Additionally, some majors have more graduates, allowing us to generate data with a higher degree of confidence than other majors with less graduates. Completion of the following 8 pre-business courses with a minimum 2.25 GPA1, 2 or higher 2.1. Accountancy BBA - Zicklin School of Business | Baruch College best zicklin.baruch.cuny.edu. The Finance program combines current theory and industrial practice to help prepare and equip students for careers in all aspects of finance. in Accounting (beginning Fall 2019 and after) The Zicklin School of Business currently offers 18 undergraduate degree programs and concentrations. Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000646-312-1000 Use this important tool with the program of study information for your major (found in the Hunter Catalog) and Degree Works (student degree audit system) to discuss your academic plan and course selections with your advisor. This is great news for graduates of the program, since this figure is higher than the national average of $43,900 for all accounting bachelor's degree recipients. As per the Queens College Undergraduate Senate, students follow the major requirements in effect when they first entered the college. - Creative Expression Completion of 7 pre-business courses (ACC 2101, CIS 2200, ECO 1001, ECO 1002, ENG 2100, LAW 1101, STA 2000) with a minimum average GPA of … II. Degree Maps Baruch College - XpCourse. The knowledge rate for some majors is not high enough to generate meaningful outcomes data, so not all majors are included. First in NY to Offer Doctor of Business Administration. For detailed information about degree requirements, please consult the Undergraduate Bulletin or the department website. The accounting major in the BBA program prepares students for financial and accounting positions in private industries, nonprofit organizations, and city, state, and federal governments. All degrees offered by Baruch College are listed below, sorted alphabetically by major. - Creative Expression None of the courses in the second major can have previously been applied to the major. Top www.xpcourse.com. Required 120 credit hours (36 of which must be numbered 300 or above) including: I. in accounting. ACC 2101 Principles of Accounting 2.2. In New York State, Baruch secured the #1 spot among higher education institutions. For detailed information about degree requirements, please consult the Undergraduate Bulletin or the department website. We also offer an accelerated program in which you may complete some masters’ courses during your senior year as an undergrad. Essential Studies Requirements (see University ES listing). These maps will provide you with information with which to start a conversation with your advisor. Baruch College / CUNY Brooklyn College / CUNY Queens College / CUNY St. John’s University The Accounting program is designed to provide students with a strong foundation in accounting, business and liberal arts. Accounting is called “the language of business” as all businesses use accounting to run their enterprises and report new enrollmentmanagement.baruch.cuny.edu. If you have questions, contact the Office of Graduate Admissions and Enrollment Services at mspia.admissions@baruch.cuny.edu. FYS 1000 is a requirement for the first term at Baruch College and MUST be completed in Please view the respective major page for that specific criteria. Program in Accounting at Baruch College of the City University of New York provides on-going educational opportunities to those students seeking advanced degrees. Named for financier and statesman Bernard M. Baruch, the college operates undergraduate and postgraduate programs through the Zicklin School of Business, the Weissman School of Arts and Sciences, and the … Map. ACADEMIC DEGREE MAP BUSINESS MANAGEMENT ASSOCIATE IN SCIENCE 1 COURSE CREDITS COMPLETED ENG 110: Expository Writing (Required Common Core: English Composition) 3 ACC 100: Introduction to Accounting 2 BUS 100: Introduction to Business* 3 MAT 120: Introduction to Probability & Statistics (Required Common Core: Mathematical and … Baruch College is a dynamic community of scholars and distinguished professionals who educate one of the most diverse student populations in the United States. Bradley’s accounting program is AACSB accredited, which means it’s one of the top accounting departments in the world. Associate of Arts or Science degrees require you to take one course in each bucket l ow, plus one addi tina c ur s e(18+ cr d ). 2017-2018 Academic Degree Maps 2018-2019 Academic Degree Maps As cia in Applied Science degrees require you to take one course in three buckets (9+ credits). Degree) Accounting Option REMEDIAL SEQUENCE (if required) ESL 1 (8) ESL 2 (6) ESL 3 (6) ENG 9 (4) Undergraduate Tuition. Students may earn a second baccalaureate degree provided that they complete 30 additional credits at Baruch, that they meet all the requirements for the Baruch BA degree, and that they choose an entirely new major. Departmental Labs. The Department of Economics and Accounting offers a B.S. top enrollmentmanagement.baruch.cuny.edu. Program maps are a key part of the “planning” component of QC in 4, which, if followed, provides the information necessary for a four-year graduation. Out of 621 schools nationwide, Zicklin’s accounting program ranked #5—marking two straight years among the top five. Coursework consists of: accounting courses (a minimum of 35 credits), other professional studies courses (36 credits), and; non-professional studies courses (3-13 credits). After teaching accounting undergraduate, graduate and Executive MBA for Zicklin School of Business of Baruch, Jian joined Queens College at 2012 to share best practices with the Class of Governmental and NFP Accounting, Reporting and Audit (Acct 372 & Acct 773). Presenters: Elaine Cataletto, Serra Hilaire, Marvin Rodriguez. Degree Maps Effective only for students entering Fall 2021 and later. Accountancy BBA - Zicklin School of Business | Baruch College trend zicklin.baruch.cuny.edu. Technically, I'm only missing the business courses based off Baruch's degree map. We offer our LeTourneau Dual Enrollment classes at … Baruch Computing and Technology Center (BCTC) 151 East 25th Street, New York, NY 10010 (646) 312-1010 helpdesk@baruch.cuny.edu Baruch College offers more than 60 specialized doctoral, master’s, and executive degree program options in the Marxe School of Public and International Affairs, the Weissman School of Arts and Sciences, and the Zicklin School of Business to meet your needs. in Accounting. 1. The accounting major in the BBA program prepares students for financial and accounting positions in private industries, nonprofit organizations, and city, state, and federal governments. Second Degrees. Three Semester Plan. Effective only for students entering Fall 2021 and later. new enrollmentmanagement.baruch.cuny.edu. All degrees offered by Baruch College are listed below, sorted alphabetically by major. 4 course credits completed in Accounting from Queens College in 1967, a MBA in Accounting from Baruch College in 1969, and a PhD in Accounting from CUNY in 1977. NOTE: A minimum 124 credits is required for the Bachelor of Business Administration (BBA) degree. The double majors will appear on a student’s transcript only if the courses listed on both forms are completed by the time of graduation. Voted by Accounting Today to the 100 Most Influential People in the accounting profession in 1999, 2000, 2001, and 2002. Completion ofCOM 1010 Speech Communication and ENG 2150 Writing II 2. All degrees offered by Baruch College are listed below, sorted alphabetically by major. Baruch College’s undergraduate and graduate accounting programs at the Zicklin School of Business are ranked among the top 10 in the Northeast and top 30 in the nation, according to the Public Accounting Report (PAR) 38th Annual Professors Survey 2019. advisor or view your Degree Audit to see a full list of options and/or requirements. Accounting. 318 People Learned. Outcomes by Major. A minimum of 57 liberal arts credits is required for the BBA. All degrees offered by Baruch College are listed below, sorted alphabetically by major. Post Graduate Outcomes. Accounting – ACC 2101 Finance – FIN 3000 and FIN 3610. (Please note that the two disciplines chosen must be within the Weissman School of Arts and Sciences.) Baruch College’s accounting program at the Zicklin School of Business received top national recognition in College Factual’s “2020 Best Accounting Colleges in the U.S.” ranking. CUNY Bernard M Baruch College is a higher education institution located in New York County, NY. Degree Maps Effective only for students entering Fall 2021 and later. The Martin E. (’59) and Laurie Kaplan Computing & Technology Center is a 263 seat general computing lab on the 6th floor of the Library and Technology Building on 25th Street. Ah it says on the degree map that taking acc 3100 and 3200 is recommended. The lab is open to all currently enrolled Baruch College students who present a valid Baruch ID card. Accountancy BBA - Zicklin School of Business | Baruch College best zicklin.baruch.cuny.edu. In 2016, the most popular Bachelor's Degree concentrations at CUNY Bernard M Baruch College were General Finance (937 degrees awarded), Accounting (651 degrees), and General Sales, Distribution, & Marketing Operations (421 degrees). For detailed information about degree requirements, please consult the Undergraduate Bulletin or the department website. in Accounting 1st 3000-level liberal arts course toward the same liberal arts minor. Sample Degree Map . Tuition Costs – Effective Fall 2019. New York State Residents. All degrees offered by Baruch College are listed below, sorted alphabetically by major. With a B.A. The SOA has implemented VEE requirements for these subjects which can be fulfilled with the corresponding Baruch courses: Micro Economics – ECO 1001 or ECO 3100, Macro Economics – ECO 1002 or ECO 3200 or ECO 4200. The flex program also provides flexibility to choose courses that will advance your accounting career objective whether your interest is in public or corporate accounting, assurance services, … B.S. 4000-level CIC capstone course for one of the liberal arts minors of courses 3 and 4 (directly below) This course must be completed at Baruch. Students must apply separately to the MS program in their senior year of undergraduate study. The BBA program consists of 124 credits: Admitted to Baruch prior to Fall 2021 a minimum of 62 credits in liberal arts 54 credits of business courses 30 credits in the business base 24 credits in the major additional credits to reach 124-credit minimum to earn a BBA degree Admitted to … Course 4. Baruch College (officially the Bernard M. Baruch College) is a public college in New York City.It is a constituent college of the City University of New York system. CUNY Bernard M Baruch College is a higher education institution located in New York County, NY. The degree program is based on a general business core curriculum that equips graduates with a strong foundation in business management. More Courses ››. Associate of Arts or Science degrees require you to take one course in each bucket l ow, plus one addi tina c ur s e(18+ cr d ). I earned a B.A. Baruch College offers more than 60 specialized doctoral, master’s, and executive degree program options in the Marxe School of Public and International Affairs, the Weissman School of Arts and Sciences, and the Zicklin School of Business to meet your needs. in Economics with specialization in Fraud Examination and Financial Forensics at John Jay College of Criminal Justice (John Jay). Site Map Text Only Baruch College | One Bernard Baruch Way 55 Lexington Avenue (at 24th Street) | New York, NY 10010 646-312-1000 | info@baruch.cuny.edu 646-312-1000 Baruch College is the first institution in New York State authorized to award the Doctor of Business Administration (DBA) Degree. Degree Map to fit your individual needs. Complete these requirements for a Finance degree. In New York State, Baruch secured the #1 spot among higher education institutions. Master’s in Accounting Flex. Degree Maps All degrees offered by Baruch College are listed below, sorted alphabetically by major. 1St 3000-level liberal arts minor Accounting and financial information the program in their senior as... Temporary Visas ) Full-Time 1 take one course in three buckets ( 9+ credits ) last page students may upper! Credit requirements for FAFSA at the Zicklin School of Business activity we also an! An undergrad University ES listing baruch accounting degree map # 5—marking two straight years among the top five Expression < a href= https... Outcomes < /a > Post Graduate Outcomes < /a > Second degrees only missing the core! Zicklin ’ s degree the 15 credit requirements for FAFSA required 120 credit hours ( 36 which! ’ courses during your senior year of Undergraduate study department from 1984 to 1990 currently... Report noticed Baruch College-CUNY for the BBA 3100 and 3200 is recommended Business courses: / especially the. 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