
Upon completion of this course, the student will comprehensive understanding of basic accounting theory and practice covering the accounting cycle. With emphasis on accounting concepts and principles, the student will perform the fundamentals of recording, summarizing and analyzing the transactions of a business. The student will will be involved in the preparation and interpretation of woking papers and financial statements. The fundamentals of accounting for payroll and assets (cash, notes, accounts receivable, inventories, plant and equipment, and intangibles) will be performed by the student. (3 hours weekly)
Overall Course Objectives | Major Course Topics | Course Format | Orientation | Course Requirements | Materials | Exams Once you have completed this course you will be able to:
Course Orientation In this accounting principles course, you will study theory and procedure as applied to the various specializations in accounting. A preview of the whole area of accounting will be presented. Through a study of accounting concepts, principles and procedures, you will acquire the fundamental skills needed for a career in the field of business and, also, the knowledge to continue the study of accounting at an advanced level. Methods of teaching primarily consist of power point lectures, demonstrations, practical exercises and e-mail discussions. Instruction will be supplemented and complemented through the use of various visual aids and references. Assignments, consisting of study of the text and solving of questions, exercises and problems are regularly given. The course is conducted to explain the concepts presented in the text and to apply the concepts to problems. It is strongly recommended that you master as many of the class exercises as possible. In this course, much time will be spent on problem solving, which includes working and analyzing accounting problems. Howard Community College is committed to providing a high-quality learning experience that results in a growth in knowledge, attitudes and skills necessary to function successfully as a transfer student, in a career, and as a citizen. To accomplish this goal, we maintain high academic standards and expect students to accept responsibility for their individual growth by attending class, and completing all homework and other assignments, participating in class activities and preparing for tests. We take seriously our responsibility to maintain high-quality programs and will periodically ask you to participate in assessment activities to determine whether our students are attaining the knowledge, attitudes, and skill appropriate to various courses and programs. The assessment activities may take many different forms such as surveys, standardized or faculty-developed tests, discussion groups or portfolio evaluations. We ask that you take these activities seriously so that we can obtain valid data to use for continuous improvement of HCC’s courses and programs. Academic honesty, as defined in the Student Handbook, is required of all students.
Course Format The course format includes but is not limited to the following:
This course has a face-to-face orientation. Check the list of scheduled orientations for the date, time, and location. Please check my email message to you for more information about the orientation and the option to participate in an online orientation. Course Requirements
Review the Technical Requirements link above. The following plug-ins are required for this course:
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