Course Catalog

Financial Accounting I ACCT 1100

4 Credits

Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control and receivables. Laboratory work demonstrates theory presented in class.

Course Transfer Information: ACCT 1100, ACCT 1105, and ACCT 2000 will transfer together to South Georgia State College (SGSC) as equivalents for ACCT 2101 and ACCT 2102. See the SGSC General Studies & General Business Transfer Agreement for more information.

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