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Financial Accounting (ACC 120)
Term: 2022-2023 Spring Semester
Tue-Thu, 9:30 AM - 10:55 AM (1/17/2023 - 5/8/2023) Location: CMCC LPC 216
ACC 120 Financial Accounting3 Credits (3 Lecture 0 Lab 0 Shop)3 Hrs/Wk (3 Hrs. Lecture) *15 wksThis course is a beginning accounting course that introduces the student to basic financial statements and the double entry accounting system. The course includes methods and procedures such as merchandising operations, internal control and cash, accounting systems, accounts and notes receivable, accounting for merchandise inventory, and long-term assets and depreciation methods, liabilities, owner’s equity, and financial statement analysis.