ACC 105 - Accounting Principles Prerequisities

Institution:

Ensign College

Subject:

Description:

None Introduces the basics of accounting: accounting equation, transaction analysis and recording journal entries, accounting cycle, financial statements, matching concept, adjusting entries, closing entries, worksheets, subsidiary ledgers and special journals.Further, examines accounting concepts and procedures: cash, bank reconciliations,receivables, allowance method, estimation and pricing methods for inventories, plant assets and methods of depreciation, sole proprietor, partnership, and corporate forms of business organization including differences in presentation of equity sections for each; distributions and dividends.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ensign.edu

Phone Number:

(801) 524-8100

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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