ACCT& 201 - Principles of Accounting I
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): Completion of ENGL 101 with C (2.0) or better and MATH 138 or higher with a C (2.0) or better, or permission of the program.
- 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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