ACC 101 Principles of Accounting I

This course focuses on the basic structure of financial record keeping. Attention is directed to journalizing, adjusting, closing and reversing entries. Emphasis is placed on the preparation of financial statements for service and merchandising firms. Other topics covered include deferrals and accruals, cash reconciliation, receivables and payables, payroll accounting, internal control and accounting ethics. Computer applications are integrated into the course in a variety of ways, including in a computerized lab setting. Pre- or co-requisite: Arithmetic Competency. Three lecture hours and one computer laboratory hour per week. Instructional Support Fee applies. 4 credits. Fall, Spring, Summer.

4 credits
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