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.

Credits: 4
Lecture Hours: 4

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