ACC 100
Accounting for Small Business
Owens Community College · UGRD · Fall 2026
1 section
Catalog description
Presents practical accounting procedures for small business operations including service occupations, retail stores and manufacturing operations. Covers the accounting cycle, journals, ledgers, preparation of financial statements and payrolls, and checking account management. Includes regulations applicable to payroll, self-employment, social security, and other taxes. Co-requisite: NONE
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