ACCT 2401 - Principles of Accounting I Credit

Institution:

Victoria College

Subject:

Description:

Prerequisite: Texas Success Initiative complete in Reading and Math. This course covers the fundamentals of financial accounting, including doubleentry accounting and the accounting cycle. It includes the basic structure of accounting, generally accepted accounting principles (GAAP), analysis of transactions, financial statement preparation, and equity accounting for sole proprietorships, partnerships, and corporations. Topics also include ethics, merchandising operations, internal controls, receivables, inventories, plant assets, liabilities, and payroll accounting.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.victoriacollege.edu

Phone Number:

(361) 573-3291

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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