Kirkwood Community College

Kirkwood Community College Credit Catalog 2017-2018

ACC-120 Survey of Accounting (3.00)

Introduces basic concepts of financial and managerial accounting. Emphasizes how accounting reports are used by managers, investors and other business stakeholders. Includes how transactions impact the three primary financial statements through the integrated nature of accounting. Provides an overview of the accounting cycle, internal control, budgeting, decision-making and inventory management issues. Credits: 3, Hours: (3/0/0/0), Prereq: ADM-133; Arts & Sciences Elective Code: B