ACC 100

Accounting for Small Business

Owens Community College · UGRD · Fall 2026

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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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Class #owens-ACC100Fall 2026UGRD
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