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Florida Community College 2007-08 Catalog


College Credit Courses

APA 1001 Applied Accounting — 3 Credit Hours

This course will consist of the practical application of basic accounting principles and practices including data accumulation systems, income measurement, valuation of assets and liabilities and the study of financial statements. The course incorporates QuickBooks software or comparable software for preparing financial statements. The course includes problems for both a service-oriented business and a merchandising concern. Emphasis will be placed on the following topics: the accounting cycle, journalizing and posting, adjusting and closing entries, worksheets, and preparing financial statements. Other topics will include receivables and payables, payroll, internal control procedures, and the use of data processing in accounting. Four contact hours: three lecture hours; one laboratory hour. (CBE) A.S., A.A.S.