ACCB 130 Principles of Financial Bookkeeping*
This course is a continuation of ACCB 129: Introduction to Financial Bookkeeping. This course covers more in-depth financial accounting topics such as accounting for receivables, liabilities, and assets. The course compares sole proprietor accoutning to accounting for partnerships and corporations.
ACCB 130Principles of Financial Bookkeeping*
Please note: This is not a course syllabus. A course syllabus is unique to a particular section of a course by instructor. This curriculum guide provides general information about a course.
I. General Information
II. Course Specification
Course Type
Program Requirement|{D7A8FC71-978F-4003-9933-512C476323B2}
Credit Hours Narrative
3 Credits
Semester Contact Hours Lecture
45
Semester Contact Hours Lab
0
Semester Contact Hours Clinical
0
Prerequisite Narrative
ACCB 129 and ACCB 129L
III. Catalog Course Description
This course is a continuation of ACCB 129: Introduction to Financial Bookkeeping. This course covers more in-depth financial accounting topics such as accounting for receivables, liabilities, and assets. The course compares sole proprietor accoutning to accounting for partnerships and corporations.
IV. Student Learning Outcomes
Upon completion of this course, a student will be able to:
- Demonstrate accounting for accounts and notes receivables.
- Measure costs of fixed assets and other assets including calculation of depreciation.
- Properly account for both current liabilities and long-term liabilities.
- Understand the basic characteristics of partnerships and compare accounting procedures to that of a sole proprietor business.
- Understand the basic characteristics of a corporation and gain an understanding of stockholders' equity.
V. Topical Outline (Course Content)
VI. Delivery Methodologies