ACC 101 - Principles of Accounting I

Institution:

Clinton Community College

Subject:

Description:

Prerequisite: ENG 094 and MAT 100. Introduces the basic principles of accounting theory and practice, emphasizing the sole-proprietorship form of business. Primary areas of study include the theory of debit and credit, accounts and special journals, the accounting cycle, notes and interest, accruals and deferrals, receivables, inventory, plant assets, and the preparation of financial statements.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.clinton.edu

Phone Number:

(518) 562-4200

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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