DRAFT: This module has unpublished changes.

BTA 111

Principal of Accounting 1

Course Credits: 4 credits 6 hours


Course Description:


This course introduces students to the accounting cycle. The course reviews the fundamental concepts and techniques of recording transactions in journals, summarizing the transactions, using adjusting and closing procedures, and preparing financial statements and reports. It also introduces the student to valuation accounting relating to inventory and fixed assets, internal control concepts with an emphasis on cash control, procedures for notes payable and receivable, and payroll accounting.

 

 

Course Reflection:


I have learned many concept about Accounting. This is a very interesting course and you will learn a lot of things. I have learned how to journalize entries for different companies. I have also learned to report those entries to a Legder, a book with 'T' accounts. The most interesting thing was Petty cash because it introduced the cycle of all the money that is being used almost daily.


 

 

DRAFT: This module has unpublished changes.