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ACC121

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Financial Accounting

Business and Social Sciences Division CLC - College of Lake County

Course Description

This is an introductory course focusing on financial reporting for external users. Course coverage includes basic accounting principles, the accounting cycle with an emphasis on transaction analysis, and financial statements. Specific course topics include the valuation and reporting of cash, receivables, inventory, long-term assets, current and long-term liabilities and stockholders' equity.

Minimum Credit Hours

4

Maximum Credit Hours

4

Lecture - Lab Hours

(4-0)

PCS Code

1.1

IAI Code

S1900N

Requirements

Prerequisite: College Reading and Writing Readiness-AND- MTH 108 or 140 or 141 or 142 or higher level MTH course (All C or better), or appropriate score on CLC Math Placement Test, or Math ACT of 22 or higher, or MATH SAT of 530 or higher or ACC 110 (C or better). Course fee.

Recommended: BUS 121

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