An introduction to accounting and financial accounting theory. Areas include: Accounting as an information system, the accounting cycle, accounting for merchandising operations, financial statements and internal control, short-term liquid assets, inventories, and current liabilities and payroll. Special emphasis will be placed upon the practical application of accounting principles within profit-seeking organizations. (45 lecture hours) Rec Preparation: MATH 1B and ENG 21 or ENG 22 or equivalent or concurrent enrollment; BUSN 188 (BUS 155) or concurrent enrollment.

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