ACC 119 - Financial Accounting

Institution:

SUNY Westchester Community College

Subject:

Description:

A study of the theory and practice of accounting; includes procedures in the accounting cycle from journalizing, posting, and the trial balance through the preparation of financial statements, adjusting and closing entries, and the post-closing trial balance. Application of principles is made to service and merchandising enterprises. Also included are: notes and interest; deferrals and accruals; uncollectible accounts; merchandise inventory valuation; and plant assets and depreciation. Class hrs. 5. Prerequisite: MATH 003 Beginning Algebra.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.sunywcc.edu

Phone Number:

(914) 606-6600

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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