Introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals and subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting, and depreciation methods and practices. Prerequisite: college level reading, study skills, and math.

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