ACC 01100 - FUNDAMENTALS of ACCOUNTING I

Institution:

CUNY Kingsborough Community College

Subject:

Description:

The first half of a year's course introduces the accounting cycle, the fundamental concepts and techniques of accounting for business transactions: business records, journals and ledgers, theory of debit and credit, analysis of business transactions, adjusting and closing entries, worksheets, preparation of financial statements, payroll preparation, taxation, the computer and accounting. Supplemental Laboratory work required. Prerequisite: MAT M1 or passing score on part of the COMPASS Math Assessment Test.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.kbcc.cuny.edu

Phone Number:

(718) 368-5000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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