Mar 28, 2024  
2018-2019 College Catalog 
    
2018-2019 College Catalog [ARCHIVED 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.