Strongly recommended: READ 099 if required by reading placement exam or if required by reading level. The objective of this course is to provide an elementary accounting background for business students. Course content includes development of the accounts through journalizing, cash journal entries, sales and purchases, posting, trial balance, work sheet and resultant financial statements. 72 lecture hours.

Prerequisite(s): Appropriate placement scores or (ENGH 1005 or ENGL 1010 with a grade of C- or higher). Designed for non-accounting majors in Executive Assistant and Paralegal. Provides comprehensive coverage of the accounting cycle for services and merchandising organizations. Topics include: Journalizing, posting, financial statements, closing, accounting systems, internal control, accounts receivable, accounts payable, inventory control, and payroll. Taught in a computer environment.. Lab access fee of $25 for computers applies.