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Ivy Tech Course Descriptions

Course Descriptions 08/18. ACCT 090 Introduction to Accounting 3 Credits Prerequisites: None. Introduces the basic principles of accounting as utilized in a variety of office settings. Includes the principles of debit and credit, double-entry bookkeeping, use of journals, and analyzing transactions. Uses of ledgers, posting procedures, petty cash, banking procedures, payroll, depreciation, work sheets, balance sheets, and income statements are covered as well. ACCT 101 Financial Accounting TransferIN 3 Credits Prerequisites: Demonstrated competency through appropriate assessment or earning a grade of C or better in ENGL 093 and ENGL 083, or ENGL 095, and MATH 023 or higher.

Prerequisites: ACCT 201. Covers public accounting organization and operation including internal control, internal and external auditing, verification and testing of the balance sheet and operating accounts, and the auditor’s report of opinion of the financial statements. ACCT 210 Forensic Accounting 3 Credits Prerequisites: ACCT 101.

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