Principles of Accounting I
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Overview
Subject area
BTA
Catalog Number
111
Course Title
Principles of Accounting I
Department(s)
Description
This course introduces students to the accounting cycle. The course reviews the fundamental concepts and techniques of recording transactions in journals, summarizing the transactions, using adjusting and closing procedures, and preparing financial statements and reports. It also introduces the student to valuation accounting relating to inventory and fixed assets, internal control concepts with an emphasis on cash control, procedures for notes payable and receivable, and payroll accounting.
Typically Offered
Fall, Spring
Academic Career
Undergraduate LaGuardia CC
Liberal Arts
No
Credits
Minimum Units
3
Maximum Units
3
Academic Progress Units
3
Repeat For Credit
No
Components
Name
Lecture
Hours
4
Requisites
Pre-requisite of a Math Proficiency Index Score greater than or equal to 60 is required.