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Jun 22, 2024
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ACCT 102 - Accounting I T>
3 Hour(s)
Accounting I is the study of accounting principles and examines the Balance Sheet accounts with particular emphasis on controlling the assets and liabilities of a business. Special journals, subsidiary ledgers, merchandising transactions, inventories, receivables, fixed assets, depreciation and disposal of assets are emphasized. The business financial reports (Balance Sheet, Income Statement, and Statement of Owner’s Equity) are analyzed to see how a change in one of the reports will affect the others. Both Accounting I and Accounting II are required for individuals transferring to a four-year institution. Course offered every semester.
KRSN: ACC1010
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