ACCT 201 - Principles of Accounting 1

Credits: 4
Lecture Contact Hours: 4
Description: In this course, you will learn the principles of accounting with emphasis on the accounting cycle for a sole proprietorship in the service and merchandising business. You will apply internal controls to an accounting system, account for cash, accounts receivable, bad debts, inventories, long lived assets, current liabilities and payroll. In addition, you will demonstrate how to account for partnerships. This course will integrate a Web-based learning system which requires the use of a computer to complete some of the learning activities and assessments. This course MAY also include the use of Excel.

Prerequisites: None.
Corequisites: None.
Recommended: CIS 120. MATH 045 or ACCT 103 or minimum score of 16 ACT-Math, 22 SAT-Math, 60 CPT-Arithmetic or 240 NGA-Arithmetic. COLLS 050 or ACCT 103 or minimum score of 15 ACT-Reading, 22 SAT-Reading, 57 CPT-Reading Comprehension or 237 NGA-Reading.

Course Category: Occupational
This Course is Typically Offered: Winter, Spring, Fall
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