May 23, 2024  
2022-23 Catalog 
2022-23 Catalog [ARCHIVED CATALOG]

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ACCT 113 - Introduction to Accounting I

5 credits

Recommended Preparation
BTECH 102  

READ 090 , completion of or current enrollment in MATH 070  or instructor permission.

Theory and practice of double-entry bookkeeping and accounting for professional, service and merchandising business organizations. Coverage of both cash and accrual systems with preparation of worksheets, adjusting and closing entries, and financial statements.

Theory Hours
5 theory hours.

Vocational Program Course
Vocational program course.

AA General Elective
May be used as a general elective in the AA degree.

Course Outcomes
  • Recognize and record business activities into accounting records.
  • Know the typical business accounts.
  • Understand how these business accounts relate to each other.
  • Understand the transactions that make accounts increase and decrease.
  • Record, update, and maintain accounts on a chronological basis.
  • Produce documents preferred by non-Accountants.
  • Prepare records and accounts for a new year.

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