Community College of Allegheny County (CCAC)

Community College of Allegheny County

Course Description

ACC-104 - Financial Accounting (4 credits)
Prerequisite(s): None
An introduction to the basic concepts of financial accounting, including the preparation, interpretation and utilization of financial statement data. A study of the system of debits and credits and the basic principles and concepts governing the recording and reporting of accounting data. The course will also cover receivables, notes, inventory, depreciation, assets, current and long-term liabilities, as well as corporate accounting topics.

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