BUS 223 - Accounting Procedures And Systems

Institution:

Southern Maine Community College

Subject:

Description:

Manual accounting systems are quickly disappearing, and in their place are computers and the complexity of automated databases. This course introducesstudents to a major computerized accounting package, and provides a framework for establishing and controlling financial information systems through the use of journals, ledgers, trial balances, and financial statements. Using simple flowcharting techniques, students will appreciate how transactions affect an organization, and recognize when management or ethical issues surface. All major business processes are considered including sales, purchases, asset management, inventory, and payroll. Prerequisite: BUS 111.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.smccME.edu

Phone Number:

(207) 741-5500

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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