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    Westchester Community College
   
 
  Dec 12, 2017
 
 
    
Fall 2017 Course Catalog [ARCHIVED CATALOG]

ACC 119 - Financial Accounting

4 credits

A study of the theory and practice of accounting; includes procedures in the accounting cycle from journalizing, posting, and the trial balance through the preparation of financial statements, adjusting and closing entries, and the post-closing trial balance. Application of principles is made to service and merchandising enterprises. Also included are: notes and interest; deferrals and accruals; uncollectible accounts; merchandise inventory valuation; and plant assets and depreciation.

Prerequisites: Successful completion of prerequisite course MATH 93 - Beginning Algebra  or MATH 94 - Foundations of Mathematical Reasoning  or appropriate course placement.