2014-2015 Catalog

ACCT 1100 Accounting I

4.0 - 1.0 - 4.0

Prerequisite

None

Course Description

This is the first of three accounting courses covering principles of accounting. It emphasizes the fundamental principles of accounting. Students are provided a balanced, comprehensive coverage of financial topics. Real-world illustrations are incorporated reflecting current relevant business practices. The course content acquaints students with the basic accounting cycle, linkage between the journal entry and ledger account, adjusting process, internal control, merchandising, inventories, and financial reporting. NOTE: Students should attempt to take ACCT 1100, ACCT 1110, and ACCT 1120 immediately after one another to facilitate understanding and learning. It is helpful to complete the math requirements early in the program of study.