HCC ACCT 111 - ACCT 111 COURSE OUTLINE (2 pages)

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ACCT 111 COURSE OUTLINE



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ACCT 111 COURSE OUTLINE

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Pages:
2
School:
Howard Community College
Course:
Acct 111 - Prin. Of Accounting I

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COURSE OUTLINE ACCT 111 Principles of Accounting I 3 Credits HOWARD COMMUNITY COLLEGE Description Upon completion of this course the student will demonstrate an understanding of basic accounting theory and perform the accounting required for an accounting cycle The student will perform the fundamentals required to record summarize and analyze the transactions of a business and prepare and interpret the resultant financial statements The student will also account for payroll and assets cash notes and accounts receivable inventories plant and equipment and intangibles 3 hours weekly Overall Course Objectives Upon successful completion of this course the student will be able to 1 Describe accounting and its function in business 2 Apply accounting concepts principles and procedures to record sort and classify accounting information and prepare financial statements 3 Research and analyze financial statements to interpret the effectiveness of business decisions and actions 4 Describe the value and use of accounting information to management investors government and the general public Major Topics I II III IV V VI VII VIII IX X XI XII XIII Accounting Financial Statements and Underlying Principles Recording Basic Business Transactions for a Service Company Adjustment of Recorded Data Preparation of Financial Statements Preparation of Spreadsheets and the Closing Process Accounting for a Merchandising Company Classified Statements Analysis and Generally Accepted Accounting Principles Use of Special Journals and Subsidiary Ledgers Bank Reconciliations Petty Cash Vouchers Accounts Receivable and Notes Receivable Inventory Methods GAAP and Estimation Acquisition Sale Trade Depreciation Depletion and Amortization of Plant Equipment and Intangible Assets Accounting for Payroll and Current Liabilities Partnerships Legal Issues Admission Withdrawal Income Allocations Liquidation Course Requirements Grading Exams Grading procedures will be determined by the individual faculty member



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