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• ACCC 215 – Accounting Cycle & Transaction Analysis (0.6)

ACCC 215 – Accounting Cycle & Transaction Analysis (0.6)

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In this competency, you will develop an understanding of the steps of the accounting cycle, practice accounting transactions and understand how they flow through an accounting system. This is the second in a series of eight accounting competencies and should be taken after Fundamentals of Accounting and before Financial Reporting.

COMPETENCY OBJECTIVES

Upon successful mastery of this competency, you will be able to:

• Demonstrate an understanding of the accounting process and accrual concept.
• Demonstrate an understanding of double entry accounting.
• Demonstrate knowledge of generally accepted accounting principles and practices (GAAP).
• Demonstrate an understanding of the accounting cycle.
• Prepare an adjusted trial balance.

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