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Articulation AgreementArticulation Agreement • July 8th, 2020
Cerritos College Course: Accounting 100, Introduction to AccountingCerritos College 11110 Alondra Blvd.Norwalk, CA 90650 Warren High School Course: Accounting 1Warren High School 8141 De Palma Ave. Downey, CA 90241 General Course Description: This course provides students a better understanding of the importance of how money flows into and out of business. Students learn to apply the internationally recognized Generally Accepted Accounting Principles (GAAP) while preparing financial statements, payroll records and tax forms. College Prerequisite(s): None HS/ROCP Prerequisite(s): None Advisories/Recommendations: None Course Content:• Accounting and financial concepts• Accounting principles and procedures affecting various businesses• Checking account• Automated accounting systems• Payroll records• Uncollectible accounts• Accrued revenue and expenses• Accounting for plant assets and depreciation• Selecting accounting control systems Competencies and Skill Requirements. At the conclusion
