ACC 110

Understanding And Using Accounting Systems

Estrella Mountain Community College · UGRD · Fall 2026

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Develops basic comprehension of the balance sheet, income statement, and equity and cash flow statements. Explores usage of specialized journals and subsidiary ledgers in a computerized system. Studies the impact of various transactions on an enterprise, including payroll, receivables, payables, inventory, cash and credit card receipts. Prerequisites: None.

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Class #estrella_mountain-0076Fall 2026UGRD3 credits
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