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Lecture Notes for ACC 100 - Fundamentals of Accounting at Central Arizona College (CAC)

Notes Information

Material Type:Class Note
Professor:Staff
Class:ACC 100 - Fundamentals of Accounting
Subject:Accounting
University:Central Arizona College
Term:Fall 2009
Keywords:
  • Notes Receivables
  • Accounting Records
  • Proprietorship
  • Payroll Tax
  • Relevant Information
  • Sole Proprietorship
  • Business Decisions
  • Internal Controls
  • Reconciliation
  • Generally Accepted Accounting Principles
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Sample Document Text

Central Arizona College 8470 N. Overfield Road Coolidge, AZ 85228 Phone: (520) 494-5444 ACC100 Fundamentals of Accounting Catalog Description: The concepts of accounting for a personal service enterprise or small retail business. Credit Hours: 3 Effective Term: Fall 2009 Terms Offered: Fall and Spring Teaching Methods: Lecture Modalities: Correspondence Face to Face Hybrid ITV Online Prerequisite(s): RDG094 Corequisite(s): None Times for Credit: 1 Grading Option: A/F Credit Breakdown: 3 Lectures Cross Listed: None Learning Outcomes: 1. Maintain a complete set of accounting records for a sole proprietorship, including the financial statements and completion of the accounting cycle. 2. Record and explain inventory transactions when a perpetual inventory system is employed and when a periodic inventory system is employed. 3. Account for cash funds and prepare a bank reconciliation. 4. Account for uncollectible accounts and n...

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