2021-2022 Pierce College Catalog 
    
    Dec 05, 2021  
2021-2022 Pierce College Catalog
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ACCT 101 Survey of Accounting (5 credits)



Formerly ACCNT 101

Course Description
Fundamental theories and concepts of accounting. Emphasizes applications of accounting information to various career programs such as Management and Computer Information Systems.

Student Outcomes
1. Define accounting and its role in the business world.
2. Analyze, journalize, and post transactions using a double-entry accounting system in a sole proprietorship.
3. Perform basic accounting tasks such as adjusting and closing entries in accordance with prevalent accounting practice and GAAP(Generally Accepted Accounting Principles).
4. Generate end-of-period worksheets and statements.
5. Explain professional ethics in accounting and demonstrate ethical behavior as accounting and bookkeeping tasks are performed.



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