Introduction to Accounting

Catalog description

This course introduces the fundamental concepts, procedures and terminology of accounting. Students learn the basic principles of the accounting cycle such as analyzing transactions, journal entries, worksheets, adjustments and closing entries. Bank reconciliations and petty cash processes are reviewed. This course is aimed toward students who have not had previous exposure to accounting principles. Students who have passed ACC 104 or higher may not schedule this course. This course may not be taken concurrently with ACC 104 .