Elements of Accounting ((3 Credit Hours))

Catalog description

Introduces students to basic accounting principles and procedures as they are applied to accounting for service and merchandising businesses. Includes the recording of transactions in general and special journals, the posting process, adjusting and closing entries, and the preparation of accounting worksheets and financial statements. A maximum of nine (9) credit hours may be earned in this course. Note: This course is considered a transfer course when taken in conjunction with ACCT 213 and ACCT 214 .