ACCT 1200 - Principles of Accounting I

Institution:

Western Nebraska Community College

Subject:

Description:

Prerequisite: None Th is course is designed to provide introductory knowledge of accounting principles, concepts and practices. Included topics are the balance sheet, the income statement, the statement of owner's equity, statement of cash fl ows, worksheets, journals, ledgers, controlling accounts, accruals, adjusting and closing entries, internal controls, inventories, fi xed and intangible assets, depreciation, liabilities, equity and fi nancial statement analysis. Th e main emphasis is on businesses organized as proprietorships. Th is course provides a foundation for more advanced work in the fi elds of accounting and business. (3/45/0/0/0/3)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.wncc.edu

Phone Number:

(308) 635-3606

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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