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Aug 31, 2024
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ACCT 101 - Practical Accounting I 5 CR
Introduces the use of journals and ledgers for reporting business transactions. Students learn periodic adjustments, closing procedures, and preparation of financial statements. Not recommended for students transferring to four-year baccalaureate degree programs. Most four-year universities do not accept this course for credit towards baccalaureate degree requirements.
Course Outcomes - Evaluate the fundamental accounting equation
- Compute and record financial transactions
- Discuss the importance of cash management and Internal Controls
- Prepare and analyze financial statements
- Explain the steps taken to complete the accounting cycle
- Describe the need and use of special journals and subsidiary ledgers
- Discuss the relationship of ethics to financial accounting
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