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    Dec 10, 2024  
Catalog 2023-2024 
    
Catalog 2023-2024 [ARCHIVED CATALOG]

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ACC-2010 - Principles of Accounting I* (3)

Prerequisite: Take MTH-0992  or higher; and Reading Placement; or RDG-0800; or take one of the following:  IRW-0900A ; IRW-0900B ; IRW-0900C  
Basic Accounting principles are applied to the single proprietorship with emphasis on the logic of the accounting cycle. Topics include journals, ledgers, receivables, payables, inventory valuation, deferrals, accruals, internal control, plant assets, and the preparation of financial statements.

List Course Outcomes (consistent for all sections)
CO1 - Explain the role that accounting plays in an organization.

CO2 - Identify basic generally accepted accounting principles.

CO3 - Prepare financial statements and explain how they are used to communicate the financial health of an organization.

CO4 - Analyze business transactions and prepare necessary journal entries.

CO5 - Create adjusting and closing entries for an organization and explain their purpose in the accounting cycle.

CO6 - Discuss the role ethics plays in accounting.











































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