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ACC 121 Accounting Principles I

4 Credit hours    60 Contact hours

Introduces the study of accounting principles for understanding the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals, subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems, costing, plant assets, intangible asset accounting, depreciation methods, and practices.

Prerequisite

Successful completion of CCR 092 and MAT 050 (grade C or higher) or equivalent assessment scores.

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