ACC160 Principles of 会计 I

This course will provide students with a thorough introduction to fundamental accounting concepts and procedures and includes double-entry accounting, 日记帐分录, the accounting cycle and financial statements according to GAAP. The sole proprietorship business form is emphasized. 学生 will learn about accounting for buying and selling transactions, as well as how to prepare financial statements. Working with cash and internal controls are emphasized and accounts receivables and the appropriate 日记帐分录 are defined. Inventories, the required entries and the affects they have on a business are examined in detail. Upon successful completion of this course, students will be able to demonstrate the steps of the accounting cycle including analyzing business transactions, journalizing and posting transactions, the trial balance and the preparation of the financial statements.

先决条件

CIS108