ACC 1213 - Principles of Accounting I

Institution:

Pearl River Community College

Subject:

Description:

Prerequisite: A score of 16 on the Reading portion of the Enhanced ACT or REA 1013 with a grade of "C" or better.Principles of Accounting is a study of generally accepted accounting principles as applied to the fundamentals of double-entry accounting for the sole proprietorship. Special emphasis will be given to the accounting equation, reporting of assets and liabilities, and the process followed in preparing the income statement, statement of owner's equity, and the balance sheet. The student will complete a practice set focusing on the complete accounting cycle. Three lecture hours per week; three hours credit.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.prcc.edu

Phone Number:

(601) 403-1000

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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