2013-2014 Academic Catalog
ACC 121 Accounting Principles I
4 Credit hours 60 Contact hours
Introduces the study of accounting principles for understanding the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals, subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems, costing, plant assets, intangible asset accounting, depreciation methods, and practices.
Prerequisite: Successful completion of REA 060 or CCR 092 or CCR 093 or CCR 094 (grade C or higher) or equivalent assessment scores (RC: 62+, ACT Reading 16+) and successful completion of MAT 060 (grade C or higher) or equivalent assessment scores.
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