4 credits This course is designed for Business majors but can also be applied to students' personal lives. Students should expect to learn the complete accounting cycle for a sole proprietorship, including a service and a merchandising business. Students will learn to apply ethics and critical thinking to decision making in business transactions and personal lives. Tribal and local business examples will be used where applicable. Subjects that are covered include journalizing, posting, financial statements, adjusting and closing entries, cash accounting, sales and purchases, special journals, and inventories. Fall, Spring.

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