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    Arapahoe Community College
   
 
  Sep 20, 2017
 
 
    
2017-2018 Arapahoe Community College Catalog

ACC 121 - Accounting Principles I


4 Credits

Introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals and subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting, and depreciation methods and practices.