Oct 03, 2022  
West Shore Community College Catalog 2021-2022 
    
West Shore Community College Catalog 2021-2022 [ARCHIVED CATALOG]

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ACC 121 - Principles of Accounting I


Offered FL WI SM
Lecture‐3 Lab‐2
4 credit hrs/5 contact hrs
Introduces concepts of accounting as related to the double entry process of recording data in various journals, posting to general and special ledgers, preparation of worksheet and periodic financial statements. Includes merchandise inventories, cash control, depreciation, receivables and payables, payroll systems, accruals, and deferrals.



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