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

Prerequisite: READ 0302 (R2); ENGL 0302 (W3); MATH 0300 (M1) This is an introductory accounting course with emphasis on the fundamentals of financial accounting. This course includes the basic structure of accounting, concepts and principles, the analysis of transactions, financial statement preparation and analysis, and equity accounting for sole proprietorships, partnerships, and corporations. (Formerly: ACCT 2401)