3 Credits (3 Lecture 0 Lab 0 Shop) 3 hrs/wk (3 Hrs. Lecture) *15 wks This course is a beginning accounting course that introduces the student to basic financial statements and the double-entry accounting system. The course includes methods and procedures such as merchandising operations, internal control, accounts and notes receivable and accounting for merchandise inventory.

3-0-3 Offered Fall, Spring, and Summer Semesters Prerequisites: Placement into ENG 101 and satisfactory math test placement or completion of MAT 101, or MAT 105, or MAT 155 This course introduces basic accounting procedures for analyzing, recording, and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements. An introduction to accounting theory is included in this course.