This course concentrates on accounting for merchandise operations, proprietorships, partnerships, negotiable instruments, specialized books of original entry, and the voucher system, including emphasis on the financial aspects of accounting. (3 lecture and 1 laboratory hours per week). [ CB5203015104]

Prerequisites: None Corequisites: None Fees:Laboratory This course covers the theory and practice of measuring, recording, reporting and interpreting financial data for business units. Basic concepts, principles, and procedures are applied to the following topics: Operating cycle, transaction analysis, revenue and expense matching, accruals, deferrals, internal control, cash, merchandising, receivables, inventory, fixed assets, and liabilities. (CIP 5203015104) Field of Study Curriculum for Business - For Business Majors: This course is fully transferable to any public 4-year university in the state of Texas.