ACC 11 - Principles of Accounting

Institution:

Bristol Community College

Subject:

Description:

IThis course focuses on the basic structure of financial record keeping. Attention is directed to journalizing, adjusting, closing and reversing entries. Emphasis is placed on the preparation of financial statements for service and merchandising firms. Other topics covered include deferrals and accruals, cash reconciliation, receivables and payables, payroll accounting, internal control and accounting ethics. Computer applications are integrated into the course in a variety of ways, including in a computerized lab setting. Pre- or co-requisite: Passing grade on arithmetic placement test or MTH 01. Three class hours and one computer laboratory hour a week. Instructional Support Fee applies4 credits Fall, Spring, Summer

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

bristolcc.edu/

Phone Number:

(508) 678-2811

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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