2019-2020 Catalog 
    
    Oct 15, 2024  
2019-2020 Catalog [ARCHIVED CATALOG]

ACNT 1303 - Introduction to Accounting I


Credit Hours: 3
Contact Hours - Lecture: 2 Lab: 3
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. Includes accounting for notes, deferrals and accruals, receivables and payables, inventory and plant assets. This course is for non-majors only. Accounting majors and transfer students should enroll in ACCT 2301 .
Prerequisite: None
Student Learning Outcomes
1 - Define accounting terminology. 2 - Analyze and record business transactions in a manual and computerized environment. 3 - Complete the accounting cycle. 4 - Prepare financial statements. 5 - Apply accounting concepts related to cash and payroll. 6 - Prepare bank reconciliations. 7 - Correct accounting errors.