An introductory course for non-Accounting majors, and owners and managers of small businesses. Covers the basic structure, concepts, and principles of accounting, and correct use of accounting terminology. The practical aspect of accounting is emphasized through recording, classifying, and summarizing the financial information that flows within a business enterprise. The accounting cycle, including statement presentation, is examined along with such areas as sales, purchases, cash, receivables, and payroll. Supplemented with software applications. This course is not open to students who have completed ACC* 111 or higher, with a grade of "C-" or better. (Formerly ACCT 130: Introduction to Accounting.) (See also ACCT* 103)

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