ACC 121 - Accounting Principles I

Institution:

Community College of Aurora

Subject:

Description:

4 Credit hours 60 Contact hours Introduces the study of accounting principles for understanding the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals, subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems, costing, plant assets, intangible asset accounting, depreciation methods, and practices. Prerequisite: Successful completion of REA 060 (grade C or higher) or equivalent assessment scores (RC: 62+, ACT Reading 16+) Course Note: Also available online.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ccaurora.edu

Phone Number:

(303) 360-4700

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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