Jun 01, 2023
ACCT& 201 - Principles of Accounting I
BTECH 102 .
MATH 097 or placement in MATH& 107 or higher, completion of ENGL 095 or placement in ENGL& 101 , or instructor permission.
A foundational course for accounting program students and students planning to transfer to a four-year institution. The theory and practice of financial accounting are introduced and developed. Involves the measuring of business income and expenses, the accounting cycle, merchandising transactions, and the relationship and preparation of the accounting statements. Includes emphasis on the accounting for current assets, property, plant and equipment.
5 theory hours.
AA Specified Elective
Satisfies specified elective requirement for the AA degree.
- Learn the basic accounting equation and it components
- Explain the importance of business transactions and accounting measurement
- Demonstrate the ability to record business transactions
- Interpret and demonstrate the steps in the accounting cycle
- Produce and interpret basic financial reports
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