WNC Catalog 2007-2008: Accounting 201 Course Description and Outline |
ACC 201: Financial Accounting
| Credits |
3 |
| Schedule of Classes |
Fall 2008 Spring 2008 Schedule History (See when this course was offered over the last 3 years) |
| Academic Discipline |
Accounting
|
| Academic Division |
Business and Computer Technology |
| Prerequisites |
none |
| Recommended |
ACC 135B & ACC 136B |
| Transfer Information |
Courses with numbers 100 to 299: This course is designed to apply toward a WNC degree and/or transfer to other schools within the Nevada System of Higher Education, depending on the degree chosen and other courses completed. It may transfer to colleges and universities outside Nevada. For information about how this course can transfer and apply to your program of study, please contact a counselor. |
| Programs of Study |
This course can be found in the following programs of study:
|
2007-2008 | I : Catalog Course Description |
| Introduces the basic principles of financial accounting for business enterprises with special emphasis on accounting for corporations. Includes theory of debit and credit, accounting cycle, special journals, receivables, depreciation, inventory, long-term debt, corporate capital, and preparation of basic financial statements. |
| II : Course Objectives |
- To provide information in the areas of Economics and Accounting that is vital to all those who are to participate in the business world.
- To develop an understanding and appreciation of accounting principles and practices for general, vocational, and professional purposes.
- To provide detailed information on specialized areas of the balance sheet and income statement.
|
| III : Course Linkage |
| Linkage of course to educational program mission and at least one educational program outcome. |
This class meets a requirement of the following: AAS-Accounting Emphasis, AAS- Applied Accounting Emphasis, AAS- General Business Emphasis, AAS- Management Emphasis, AAS- Office Technology, AAS- Real Estate Emphasis, Retail Management Certificate of Achievement, and Accounting Technician Certificate of Achievement.
ACC 201 (Financial Accounting) addresses Student Learning Outcomes:
1. know the subject matter appropriate to the emphasis of the degree.
2. have developed managerial and personal skills essential to the current business environment. |
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