Introduction to Accounting - BUSD 1004Credit(s): 3 | Hours: Lecture - 45, Lab - 0, Work Experience - , Other - 0
Students are introduced to fundamental accounting principles, concepts, and techniques. The course provides an overview of the accounting cycle from the initial recording of transactions to the preparation of financial statements for merchandising and service businesses that are organized as proprietorships, partnerships or corporations. Internal controls for cash, calculating and recording of payroll, sales taxes, and some alternate inventory cost-flow assumptions are examined in detail.Restricted to Admin Professional, Accounting Tech, Business Admin, and Open Studies
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