4 Credits, 4 Contacts
The first introductory accounting course for the student who wishes to pursue a career in the field of business. The student will become familiar with the role of the accountant and manager in service and merchandising businesses. The course will include the recording and reporting of business transactions and the measuring, planning, and controlling of business income, assets, and equities. Major emphasis will be placed on the sole proprietorship form of business organization.
Prerequisite: ACCT 100 or High School Bookkeeping