Common Course Number & Description A study of fundamental accounting principles and procedures such as journalizing, posting, preparation of financial statements, and other selected topics. Accounting is emphasized as a service activity designed to provide the information about economic entities that is necessary for making sound decisions. Registration Restriction: Sophomore Class Standing 3 semester hours

3-0-3 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. This course is designed to include all aspects of financial accounting at the introductory level.