ACC 122 - Accounting Principles I

Institution:

CUNY Borough of Manhattan Community College

Subject:

Description:

The course covers the fundamental principles of accounting and the practical use of accounting tools and techniques. Topics covered include the definition and scope of accounting, accounting records and processes, books of original and subsequent entry, work sheets, adjusting and closing entries, accounting for cash, accounting for negotiable instruments, and accounting for plant assets. An investigation is made of accounting for service businesses and trading concerns.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bmcc.cuny.edu/

Phone Number:

(212) 220-8000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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