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Dec 07, 2024
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ACCT 221 - Accounting I CE-R
An introduction to the principles and procedures related to accounting theory and practice from the perspective of users of financial information. Topics include the accounting cycle, the preparation and analysis of financial statements, and accounting information. PREREQUISITE(S): Two units of high school mathematics or appropriate score on the College’s assessment test. Assessment Level(s): ENGL 101 /ENGL 011 , MATH 050 . Four hours each week.
4 semester hours
May not be taken concurrently with MATH 017 or MATH 020 or MATH 030 or MATH 045 without appropriate Math assessment score.
Course Outcomes: Upon completion of this course, a student will be able to:
- Analyze, interpret, evaluate, and record basic financial transactions and identify their impact on the financial statements.
- Prepare and interpret the income statement, statement of retained earnings, and the balance sheet.
- Analyze, interpret, and evaluate the income statement, statement of retained earnings and the balance sheet with respect to liquidity, solvency, and profitability.
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