2024-2025 Catalog and Student Handbook 
    
    Nov 21, 2024  
2024-2025 Catalog and Student Handbook
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ACC 201 - Financial Accounting


Credits: 3
Semesters Offered: Fall, Spring, Summer
Campus/Sites Offered: Charleston, Henderson, North Las Vegas, Online
Offering Note: No additional information available.

Description
Basic accounting techniques with emphasis on the accounting cycle, analysis of financial statements, payables and receivables, plant assets, inventories and internal controls for cash.

Student Learning Outcomes
  1. Explain specialized accounting terminology used in business in accordance with generally accepted accounting principles.
  2. Construct business transactions in general journal form and post them to the general ledgers to complete the Accounting Cycle with the interpretation of the Financial Statements.
  3. Reconcile a bank statement and generate a bank reconciliation report.
  4. Enhance accounting procedures for receivables, payable, notes, interest, inventories, plant assets and depreciation.

Prerequisite: None
Corequisite: None
Graded: Letter Grade



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