General Accounting includes the theory and practice associated with double-entry accounting. Special emphasis is placed on the use of special journals, subsidiary ledgers, accounting for the control of cash, the voucher system, and payroll accounting. Still further emphasis is given to the use of business papers as supporting vouchers for the accounting that follows. (General Accounting cannot be substituted for Accounting I.)

Three credits. A one-semester general course for students desiring a knowledge of accounting terms, financial statements, and the capital structures of sole proprietorships, partnerships, and corporations. (Credit not allowed in a business major or minor.)