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Dec 14, 2024
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ACCTG 121 - Practical Financial Accounting5 Credits Use traditional paper-based journals and ledgers to analyze, record and report financial information for a sole proprietorship-service and merchandising.
Fees
Quarters Typically Offered Summer Day, Online Fall Day, Online, Weekend Winter Day, Online, Weekend Spring Day, Evening, Online, New Option
Designed to Serve All accounting students, business transfer students, and all students seeing to learn about beginning financial accounting. Active Date 20200330T21:13:53
Grading Basis Decimal Grade Class Limit 30 Contact Hours: Lecture 55 Total Contact Hours 55 Degree Distributions: ProfTech Course Yes Restricted Elective Yes ProfTech Related Instruction
Course Outline A. Analyzing, measuring, and recording business transactions.
B. Accounting for cash and payroll.
C. Using special journals.
D. Year-end closing process.
E. Creating financial statements.
Student Learning Outcomes Students will accurately record business transactions in accounting records using generally accepted accounting principles.
Students will accurately summarize recorded accounting transactions in a given financial statement or regulatory report based on industry standards.
Students will present accurate business data given a specific to a set of circumstances based on correct interpretation of data analytics.
Students will make concrete recommendations based on industry standards to correct variances between budgeted and actual financial results
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