Financial Accounting I ACCT 1100

4 Credits
(Prerequisite: Program admission) Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle for a personal service business, the accounting cycle for a merchandising business, inventory, cash control, and receivables. Laboratory work demonstrates theory presented in class.
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