3 Credits A study of basic accounting principles and procedures, from the initial recording of transactions to the preparation and analysis of financial statements, with emphasis on theory as well as practice. Prerequisite: MAT* 095 or satisfactory placement on Basic Skills Assessment

This course provides a thorough study of basic accounting principles. The accounting cycle is introduced using an appropriate mix of conceptual and procedural problems. A real-world problem using computer applications is also covered. This is a basic course, which aids in building a foundation for financial analysis and decision-making. (Fall, Spring, Summer) [Graded (Standard Letter)] Registration Restriction(s): Intensive English Program majors may not enroll