ACCT 200

Elements of Accounting I

Bismarck State College · UGRD · Fall 2026

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Credits: 3 Typically Offered: FASPSU Covers accounting procedures, accounting cycle, financial statements, deferrals and accruals, cash receivables and temporary investments, inventory, plant and intangible assets, current liabilities (including payroll and taxes). The course concludes with a practice set which focuses on a sole proprietary entity.

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Class #bismarck_state-0005Fall 2026UGRD
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