Jun 01, 2023
ACCT 113 - Introduction to Accounting I
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 business organizations. Coverage of both cash and accrual systems with preparation of worksheets, adjusting and closing entries, and financial statements.
5 theory hours.
Vocational Program Course
Vocational program course.
AA General Elective
May be used as a general elective in the AA degree.
- Memorize the basic accounting equation and it components
- Explain the importance of business transactions and accounting measurement
- Demonstrate the ability to record common business transactions
- Explain and implement the steps in the accounting cycle and identify and use the typical elements in a manual accounting system
- Execute and interpret basic financial reports
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