ACC 125 - Introduction to Accounting
Prerequisite: Appropriate score on placement exam or completion of PCS 021 , TRE 089 and TRM 090 or higher with an ‘S’
Description: This course introduces students to accounting concepts and theory for the preparation and analysis of financial information. Content includes financial statement fundamentals, cash, receivables, inventory, payables, long-term assets, long-term debt, stockholders’ equity, cash flow statements, internal controls, and financial statement analysis. Students will apply their knowledge of the generally accepted accounting principles to the complete accounting cycle through financial statement preparation using electronic accounting software.
Lecture Hours: 4
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