ACC 121 Accounting Principles I
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Introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals and subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting, and depreciation methods and practices.
Prerequisites: Accuplacer scores of 80 or higher for reading and 45 or higher for elementary algebra or equivalent SAT scores ACT scores or equivalent course work.
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