ACCT 2013.0 - Principles of Accounting I

Institution:

Ouachita Baptist University

Subject:

Description:

Basic principles of accounting for individual proprietorships. First semester covers the theory of debits and credits; the accounting cycle including books of original entry, ledgers, working papers, and financial statements; accruals and deferrals; asset valuation; and payroll accounting. Prerequisite: Sophomore standing or consent of the instructor. Fall/Spring

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.obu.edu

Phone Number:

(870) 245-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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