Common Course Number & Description A study of fundamental accounting principles and procedures such as journalizing, posting, preparation of financial statements, and other selected topics. Accounting is emphasized as a service activity designed to provide the information about economic entities that is necessary for making sound decisions. Registration Restriction: Sophomore Class Standing 3 semester hours

3 Credits, 3 Class Hours A study of accounting meant for persons who intend to own and/or operate their own business. The emphasis is on how to interpret accounting information and how to use it to make smart business decisions. Some general accounting procedures such as recording debits and credits and preparing financial statements will be covered, but the majority of the course will focus on understanding accounting information and how it is useful to both internal and external users. Some curriculums allow students to choose between ACCT 1010 and ACCT 1104, others require ACCT 1104. Please verify curriculum requirements before enrolling. Note: This course does not substitute for ACCT 1104.