3 CR. (3L) PRQ: CIS 110, MAT 030, or equivalent assessment test scores or department chair/advisor approval. CORQ: ACC 103, MAT 090, BTE 156 highly recommended. Presents the basic elements and concepts of accounting, with emphasis on the procedures used for maintaining journals, ledgers, and other related records, and for the completion of end-ofperiod reports for small service and merchandising businesses.

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.