ACCT 200

Elements of Accounting I.

North Dakota State University · UGRD · Fall 2026

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An introduction to accounting to enable the student to achieve a working knowledge of accounting and its uses. ACCT 200 emphasizes the basic concepts and approaches of accounting applied to businesses, the accounting cycle, and the preparation of the income statement and balance sheet. Co-req: TL 116.

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Class #north_dakota_state-0005Fall 2026UGRD3 credits
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