3 Credits Offered Each Semester ACCT 110 is an introduction to accounting procedures for individual proprietorship businesses. Emphasis is on the accounting cycle, double-entry accounting system, special journals, payroll, and systems and procedures for handling accounting problems associated with small businesses. Accounting for both service and merchandising businesses will be included in this course. Students will practice proper accounting procedures manually, on spreadsheet software, and accounting software. This course is required for students in all Business and Office Technology programs and the Accounting Assistant program. It is also helpful to those who want to upgrade business skills for improved employability. Students may not receive duplicate credit for ACCT 110 and 201. Lecture/Lab: 3 hours per week Corequisite: CAOT 130, CAOT 131, CAOT 132

Multiple different courses may qualify as transferable. Check with the institution for definitive transfer information.