Course Descriptions

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ACCT-110 - ACCOUNTING 1   4 credits
An introductory course designed to present to the student the concepts and principles of financial accounting. The fundamental techniques of the basic accounting system and the accounting cycle for service and merchandise concerns are examined. Additionally, topics such as specialized journals, cash controls, Sarbanes-Oxley Act, accounts and notes receivable, inventory, current liabilities, property, plant, equipment and payroll are discussed. Five lecture hours. PREREQUISITE: Student must place into DRDG-092 and ALGB-081/ALGB-087 or higher level.