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			Institution:
		
 
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			Westmoreland County Community College
		
 
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			Subject:
		
 
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			Accounting
		
 
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			Description:
		
 
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			Introduces accounting principles and practices, primarily in the context of the sole proprietorship form of business. Emphasis is on analyzing and recording financial transactions and summarizing their effects through the preparation of financial statements. Both the merchandising and service enterprises are examined. Major topics include deferrals and accruals, inventories, plant and intangible assets, cash and receivables, and partnerships.
		
 
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			Credits:
		
 
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			3.00
		
 
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			Credit Hours:
		
 
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			Prerequisites:
		
 
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			MTH 050, MTH 050A, or Placement Test
		
 
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			Corequisites:
		
 
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			Exclusions:
		
 
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			Level:
		
 
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			Instructional Type:
		
 
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			Lecture
		
 
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			Notes:
		
 
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			Additional Information:
		
 
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			Historical Version(s):
		
 
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			Institution Website:
		
 
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			Phone Number:
		
 
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			(724) 925-4000
		
 
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			Regional Accreditation:
		
 
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			Middle States Association of Colleges and Schools
		
 
	
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			Calendar System:
		
 
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			Semester
		
 
		
		
	
	
	
		
	
 
	 
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