Course Catalog Information (24-25)
ACCT 105
Basic Financial Accounting Procedures
Course Description
This course focuses on the procedural aspects of accounting; including the accounting equation, analysis of business transactions, debit and credit rules, and aspects of the accounting cycle.
Student Learning Outcomes
- Analyze basic business transactions and record them using double-entry accounting by journalizing, posting entries to the general ledger and preparing relevant internal and external financial statements to include the evaluation of merchandising transactions using perpetual and periodic inventory systems and incorporating various cost flow methods.
Course Details
- Units
- 1 Units
- Hours
- Weekly Lecture Hours: 1
- Weekly Lab Hours: 0
- Gen Ed
- Non-GE Class
- Program Status
- Program Applicable
- Credit
- Credit - Degree Applicable
- Transferability
- Not transferable
- Grading Method
- Letter Grading
Requisite and Advisory
- Advisory(ies)
- ESL 261 and ESL 265, or ESL 461 and ESL 465, or eligibility for EWRT 1A or EWRT 1AH or ESL 5 ACCT 1A or ACCT 1AH
- Prerequisite(s)
- Corequisite(s)
Limitations on Enrollment and Entrance Skills
- Limitation(s) on Enrollment
- .