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ACC 101 Fundamentals of Accounting

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The ACC 101 Fundamentals of Accounting course unit develops theoretical concepts for fundamental accounting principles. Within the conceptual framework of accounting, students will learn about the ideal quality of a report, namely relevance, reliability, importance, understanding, and comparability. This unit covers accounting standards and procedures, namely accounting, journal entries, ledger entries, trial balances, adjustments and closing entries, etc ., also include the introduction of manual and computerized accounting systems and the ability to prepare financial statements for reporting entities. The design of this block combines prescribed textbooks and recommended reading materials.

This degree provides students with systematic training in accounting and business management, enabling them to transition to the accounting profession. To develop students' ability for business-oriented knowledge and perspectives, core professional fields such as accounting, economics, finance, and law are combined with the study of a wider business environment related to business management and behavior. Thus, these graduates will possess professional skills in the theoretical and technical aspects of accounting and develop the necessary analytical and communication skills that will enable them to play a leading role in professional and business life.

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