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Fundamentals of Accounting (ACC115)

3.0 Semester Hours

This introductory accounting course emphasizes the development of a firm foundation in fundamental accounting procedures using the accounting cycle of a small business organized as a sole proprietorship. Topics include: transaction analysis, financial statements, the accounting cycle of service and merchandising firms, accounting for bank accounts, cash funds, accounts receivable, notes receivable, notes payable, inventory, long-term assets, and introduction to accounting for corporations.

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