ACC 121 Accounting Principles I

This course introduces accounting principles for understanding the theory and logic that underlie procedures and practices for business organizations. Major topics include the accounting cycle for service and merchandising companies, internal control principles and practices, notes and interest, inventory systems and costing, and plant and intangible asset accounting.

Credits

4

Prerequisite

Grade of C or higher in the following courses: CCR 092 or CCR 094 or equivalent placement scores and MAT 050 or equivalent placement scores.