2021-2022 Catalog

ACC 100 Accounting I


CIS 101 or CIS 105, MAT 104 or MAT 110

Provides an understanding of accounting concepts, assumptions and principles. Covers analysis and recording of business transactions, the adjusting process and procedures to complete the accounting cycle. Progresses to illustrating merchandising operations and merchandise inventory accounting; covers internal control and cash; and explains accounting procedures for receivables.