BUSN-101 - Office Accounting 1

3 credits

An introductory course covering the basic structure, concepts and principles of accounting. Emphasis is placed upon the daily record keeping, classification and summarization of the financial information which flows within a service and merchandising sole proprietorship. The accounting cycle including statement presentation is examined along with such areas as cash, receivables, payables, payroll and taxes. Both manual and computerized systems will be explored. (This course is restricted to Office Information Technology students.) Transfer students should be taking ACCT-110.

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