ACC 121 - Accounting Principles I

4 Credit Hour(s) • 60 Contact Hours (Lecture)
Prerequisite: CCR 092, MAT 112 or higher (Grade C or higher) or concurrent enrollment
This course introduces accounting principles for understanding the theory and logic that underlie procedures and practices for business organizations. Major topics include the accounting cycle for service and merchandising companies, internal control principles and practices, notes and interest, inventory systems and costing, and plant and intangible asset accounting.