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 Searching Current Courses For Fall 2023

  Course: ACC 1001
  Title:Fundamentals of Accounting
  Long Title:Fundamentals of Accounting
  Course Description:Introduces accounting fundamentals with emphasis on the procedures and practices used in business organizations. Major topics include the accounting cycle for service and merchandising companies, including end-of-period reporting.
  Min Credit:3
  Max Credit:

  Course Notes: Revised fall 2000
  Origin Notes: ACC
  Course Notes: revised crs description, CLO, TO 8/20/18 dl

 1.  Explain the various types of accounts, the rules of debit and credit, and cash versus accrual basis of accounting.
 2.  Analyze transactions in relationship to the accounting equation.
 3.  Prepare transactions for service businesses in an accounting system.
 4.  Complete end-of-period work including preparing adjusting entries, financial statements, and closing entries.
 5.  Describe the advantages and disadvantages of using a computerized versus a manual accounting system.
 6.  Analyze cash transactions.
 7.  Prepare bank reconciliations.
 8.  Describe effective internal control procedures.
 9.  Prepare transactions for a merchandising business in an accounting system.

 I.    Accounting terminology
 II.   Accounting cycle for a service business
 III.  Accounting for cash
 IV.   The accounting cycle for a merchandising business

 Course Offered At:

  Arapahoe Community College ACC
  Colorado Community College Sys CCCS
  Community College of Denver CCD
  Colorado Northwestern CC CNCC
  Front Range Community College FRCC
  Lamar Community College LCC
  Morgan Community College MCC
  Northeastern Junior College NJC
  Otero College OJC
  Pueblo Community College PCC
  Pikes Peak State College PPCC
  Red Rocks Community College RRCC
  Trinidad State College TSJC
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Release: 8.5.3