Undergraduate Catalog 2018-2019

ACC 114 Introduction to Accounting I

4 hours; 4 credits. Introduction to the concepts and principles of accounting. Data accumulation technique. Emphasis on preparation and interpretation of financial statements. Areas of concentration include the accounting cycle, accounting for sole proprietorship, and introduction to partnership and corporate accounting. Prerequisite: MTH 030 or an appropriate score on the CUNY Math Assessment Test) and a passing score on the CUNY Assessment Tests in Reading and Writing, or the equivalent.