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    East Central College
   
 
  Sep 25, 2017
 
 
    
2017 - 2018 Catalog
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ACC 101 - Financial Accounting I

Hours: 3
This course is a study of basic accounting principles and procedures utilizing double entry accounting for service and merchandising sole proprietorship businesses. This course of study will cover the complete accounting cycle, the development of special journals, deferrals, accruals, payroll, and the preparation of financial statements in various presentation formats. Students perform basic financial statement analysis in relationship to standard industry financial ratios. The lab associated with this course is required for most Business related career/technical majors and is recommended for all other business transfer majors. Students should consult with their advisor.



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