ACCT 2401 - Principles of Accounting I- Financial 5203015104

Institution:

Southwest Texas Junior College

Subject:

Description:

Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Emphasis on financial accounting. Accounting procedures and practices; the theory of accounts; the accounting cycle; preparation of classified financial statements; internal control; notes and interest; inventory systems; depreciation; payroll; accounting systems and concepts. Three lecture and three laboratory hours per week. TSI Requirement: M1; R1; W0. Prerequisite: None. Lab Fee: $24

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Multiple

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.swtjc.net

Phone Number:

(830) 278-4401

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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