This course is an introductory course which presents the procedural aspects of accounting, maintenance of accounting records, and the preparation of financial statements. This is a good course for people needing to know basic bookkeeping. This course does not transfer to other schools as accounting credit. Students without previous bookkeeping training may elect to take this course prior to taking ACCT 2173 Financial Accounting.

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.)