Jun 25, 2022  
2021-22 Academic Catalog 
2021-22 Academic Catalog [ARCHIVED CATALOG]


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ACC-101 - Accounting 1

4 credits

An introductory course designed to present to the student the concepts and principles of financial accounting. The fundamental techniques of the basic accounting system and the accounting cycle for service and merchandise concerns are examined. Additionally, topics such as specialized journals, cash controls, Sarbanes-Oxley Act, accounts and notes receivable, inventory, property, plant and equipment are discussed.

A student cannot receive credit for both ACC-101/102 and ACC-106.

Prerequisite(s): DRG-092  or DWT 099  (minimum grade of C-) and MAT 073  or MAT 074  or higher level on placement tests.

Course previously known as: ACCT-110

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