May 30, 2026  
2026-2027 Gaston College Catalog and Student Handbook 
    
2026-2027 Gaston College Catalog and Student Handbook
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ACC 120 Prin of Financial Accounting (4 Credit Hours)


Class Hours: 3
Lab Hours: 2
Clinical/Work Experience Hours: 0
Prerequisites: None
Corequisites: None
This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations.



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