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cis - Niagara College of Applied Arts and Technology Course...

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Niagara College of Applied Arts and Technology Course Information Sheet Course Name: FINANCIAL ACCOUNTING I Credits: 3 Course Number: ACCT1101 Prerequisite No.: None Prerequisite Name: None Corequisite No.: None Corequisite Name: None Equivalency No.: ACCT1109 Equivalency Name: General Accounting I ACCT1108 Equivalency Name: Financial Accounting Concepts Certificates and Diplomas A minimum grade of 50% is required to proceed from a pre-requisite course to the next course. A minimum grade of 50% in all courses and a weighted average of 60% are required for promotion to the next level or year of the program and for graduation. (Please refer to the Niagara College practices on Grading and the Transcript and Graduation and Promotion Requirements.) Offered in the following programs/term: Business - Administration (Term One) Prepared by: D. Scott Date: May, 2005 Co-ordinator: Date: ____________________ (D. Scott) Approved by: Date: ____________________ (N. Chartrand, Dean) Division: Business and Entrepreneurship Current Academic Year: 2005/2006 Term: Fall 2005 COURSE DESCRIPTION: This is the first part of a three course sequence in the study of introductory accounting. The all encompassing generally accepted accounting principles and concepts are examined throughout, and are integrated into the procedures and recording techniques for the entire accounting cycle. The objective of the course is to challenge the student to think critically and develop effective problem-solving techniques in a business environment. The course includes an introduction to the purpose and nature of accounting, preparation of the balance sheet, measurement of business (net) income, preparation of the work sheet, adjustments, and closing entries. Also included is accounting for merchandising businesses and the control of cash.
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