ACC 101 Financial Accounting I

Introduces the basics of accounting: accounting equation, transaction analysis and recording journal entries, accounting cycle, financial statements, matching concept, adjusting entries, closing entries, and statement of cash flows. Examines accounting concepts and procedures: cash, bank reconciliations, receivables, allowance method, estimation and costing methods for inventories, internal controls, plant assets and methods of depreciation, corporate form of business organization is emphasized.


3 credits


BAP 115 with a C- or higher (or coreq)

Course Content Charge

$49.00 (McGraw Hill)


Fall, Winter, Spring