Mar 28, 2024  
2017-18 Catalog 
    
2017-18 Catalog [ARCHIVED CATALOG]

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ACCT& 201 - Principles of Accounting I


5 CR

Presents the nature and social setting of accounting, uses of accounting information, and basic concepts and procedures. The first accounting course required of business administration students planning to transfer to a four year college or university.

Prerequisite(s): ENGL 101  with a C or better. MATH 138  or higher with C or better.

Course Outcomes
  • Identify the purpose and uses of financial accounting
  • Apply basic accounting principles and assumptions to business transactions
  • Employ double-entry bookkeeping to record and report on basic business operational transactions in an accounting system
  • Describe the impact of basic operating transactions on a business’s financial position
  • Critically analyze a business’s financial position and operational results
  • Discuss the origins of fraud and means by which a business may protect itself from it
  • Demonstrate business communications skills through a variety of assessments such as team assignments, oral presentations, and written documents 


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