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Associate’s Degree in Accounting Versus a Bachelor’s Degree In today’s uncertain economy it is essential to have a stable career, which can offer a person financial stability, rather than just living from paycheck to paycheck. There are many fields that a person can choose that would offer such consistent benefits, such as a career accounting.

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Introduction to Accounting ILecture NotesPage 1 of 25INTRODUCTION TO ACCOUNTINGACNT 1303Lecture NotesGENERAL INFORMATION FOR COMPLETING THE CLASSThe following is a summary of the twelve chapters that you will be completing thissemester. Be sure that you are taking the time to read and STUDY each chapter. It isimportant to go through each of the examples in the book and to complete the ReviewQuiz. Spending time reading and understanding before you start the homeworkassignment will help you to complete in the exercises and case problems with moreunderstanding. Please ask questions to clarify questions that you may have on anyassignment or concept. Be sure to check your answers in the notebooks before turning inyour assignments. There are PowerPoint slides on the I drive that you may want to reviewbefore taking your exams or as reinforcement to your reading.Chapter 1The Nature of AccountingAccounting is the process of recording, summarizing, analyzing, and interpretingfinancial (money-related) activities to permit individuas and organizations to makeinformed judgments and decisions.By law all businesses must keep accounting records. Decisions are based on accountinginformation for profit and non-profit companies alike.There are different forms of business organizations:oPrivate businessobject is to earn a profitoSole Proprietorshipowned by one personoPartnershipco-owned by two or more personsoCorporationowned by investors called stockho

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