ACC 101 - Accounting Principles 1

Institution:

Jefferson Community College

Subject:

Accounting

Description:

This course is designed to give the accounting and non-accounting major an understanding of basic accounting principles and practices as they apply to the sole proprietorship. Special emphasis will be placed on: the theory of debits and credits; the accounting cycle; merchandise and service operations; prepaid expenses; unearned revenues and accruals; accounting systems; internal controls; cash; receivables; trading securities; inventory valuation and ethics in the accounting profession. 4 cr. 4 Lec. AAC approved 09/25/2008. (Departmental Standards Version of ACC 101 Course Outline).

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.sunyjefferson.edu

Phone Number:

(315) 786-2200

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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