1 Unit, Honors Weighted

    Prerequisite:  None

    3 SUNY Credit Hours Optional through ECC’s Advanced Studies Program

    (Students must have Junior/Senior status to enroll for college credit.)

    Satisfies graduation requirement in Practical Arts


    Accounting is the language of business.  In this course students will comprehensively study fundamental accounting principles related to financial accounting systems for service and merchandising entities.  These concepts will include:  (1) identifying, recording, and summarizing transactions, (2) adjusting accounts, (3) preparing and analyzing financial statements, (4) closing an accounting cycle, and (5) safeguarding assets using key internal control concepts.  Students may opt to earn three (3) units of SUNY credit through ECC’s Advanced Studies Program at a reduced tuition rate for the BU120 – Introduction to Accounting course. Course credits are transferable to most colleges and universities throughout the country as long as the student maintains at least a grade of 75% or higher.