Accounting 1140 is an introduction to financial accounting concepts and a study of the accounting cycles of service organizations and merchandisers emphasizing the recording of business transactions, and the preparation of financial statements for such organizations.

Emphasis is also placed on the accounting principles relating to the measurement, valuation and reporting of assets, liabilities and equity, and related internal control considerations.

To find out more about individual sections of this course, please use myACCESS.















For questions regarding this course, contact the instructor or COD Online support.

Credit Hours

4 credit hours (4 lecture hours)


Students who wish to enroll in Accounting 1140 must have at least one of the following:

Those who do not meet these requirements should enroll in ACCOU 1110.

Technical Requirements

Students must have regular access to the Internet and a computer. Courses are administered through Blackboard, so students will also need a compatible OS and browser. A list of recommended software can be found here.