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NYC College of Technology
ACC 1101: Principles of Accounting IP: Eligibility for ENG 1101 or ENG 1101CO or ENG 1101MLPre/Co: MAT 1190 or MAT 1190CO or higher
Credits: 4
Hours: 3.0 Laboratory hours, 3.0 Lecture hours
The accounting cycle, including journalizing, posting, preparation of trial balance, worksheet, adjusting entries, financial statements, closing entries and preparation of a post-closing trial balance. Special journals, subsidiary ledgers and accounting principles. Special emphasis given to cash, accounts receivable, notes, inventories and plant assets, internal control. For all students in Business Department majors, a grade of C is required to progress into subsequent accounting courses.
(Regular Non-Liberal Arts)