ACCT 1100 - Financial Accounting I

Prerequisite: Diploma level proficiency in English, reading and math
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. Contact hours: Class - 3, Lab - 2. Credit hours: 4 (E)

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