Undergraduate Catalog 2012-2013
ACC 114 Introduction to Accounting I
4 hours; 4 credits
Introduction to the concepts and principles of accounting. Data accumulation technique. Emphasis on preparation and interpretation of financial statements. Areas of concentration include the accounting cycle, accounting for sole proprietorship, and introduction to partnership and corporate accounting.
Prerequisite: MTH 030 or an appropriate score on the CUNY Math Assessment Test and the CUNY Assessment Test in Writing, and the CUNY Assessment Test in Reading or the equivalent.
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