3 Credits Offered Each Semester ACCT 110 is an introduction to accounting procedures for individual proprietorship businesses. Emphasis is on the accounting cycle, double-entry accounting system, special journals, payroll, and systems and procedures for handling accounting problems associated with small businesses. Accounting for both service and merchandising businesses will be included in this course. Students will practice proper accounting procedures manually, on spreadsheet software, and accounting software. This course is required for students in all Business and Office Technology programs and the Accounting Assistant program. It is also helpful to those who want to upgrade business skills for improved employability. Students may not receive duplicate credit for ACCT 110 and 201. Lecture/Lab: 3 hours per week Corequisite: CAOT 130, CAOT 131, CAOT 132

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.