ACC 121 - Financial Accounting

Institution:

Schenectady County Community College

Subject:

Description:

This course introduces the current procedures of financial accounting and generally accepted accounting principles. The course emphasizes the analysis of business transactions and the study of the accounting cycle. Ethics issues are discussed throughout the course. Accrual based accounting concepts, internal controls, and financial statement preparation are addressed as well as the accounting elements of a corporate business entity. Each student will be asked to complete a practice set of entries for a business entity. F,S

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.sunysccc.edu

Phone Number:

(518) 381-1200

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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