ACCT 1200 - Principles of Accounting I

Institution:

Central Community College

Subject:

Description:

This 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, worksheets, journals, ledgers, controlling accounts, accruals, adjusting and closing entries, internal control, inventories, fixed and intangible assets, depreciation, and current liabilities. The main emphasis is on businesses organized as sole proprietorships. This course provides a foundation for more advanced work in the fields of accounting and business. Unit Credits: 1-1, 2-1, 3-1. (45/0/0/0)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cccneb.edu

Phone Number:

(308) 398-4222

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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