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    Kirtland Community College
   
 
  Oct 20, 2017
 
 
    
2017-2018 College Catalog

ACC 12100 Accounting Principles I

(4 cr.) Lecture-Lab: 4-0
Offered: F,W,S
This course provides an introduction to fundamental accounting principles. The principles are applied to the recording of transactions as assets, liabilities, owner's equity, income and expenses. The recorded transactions are then used in the preparation of financial statements - balance sheet, income statement and statement of owner's equity for sole proprietorships and partnerships.