This course concentrates on accounting for merchandise operations, proprietorships, partnerships, negotiable instruments, specialized books of original entry, and the voucher system, including emphasis on the financial aspects of accounting. (3 lecture and 1 laboratory hours per week). [ CB5203015104]

3-3-4 Lecture hours per week - Lab hours per week - Credits hours Prerequisite Must take the listed course first or where indicated obtain instructor's approval Academic Course: ACGM Workforce Education Course: WECM Division: Divison of Accounting - Business Management - Office Professional - Agriculture Principles of Accounting I 5203015104 CIPCode A study of accounting concepts and their application in transaction analysis and financial statement preparation and asset and equity accounting in proprietorships and corporations. Examination on accounting cycle for service and merchandising enterprises. Emphasis in evaluating the value of financial information. Students will analyze annual financial statements and provide written communication on the financial statements. Integration of Excel and the Internet in class. Lecture-3; Lab-1; Credits-3. Academic Course