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			Institution:
		
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			Mineral Area College
		
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			Subject:
		
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			Description:
		
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			Prerequisite: 1 year of high school accounting, OST150, or consent of instructor. An introductory course in accounting principles. The course covers the accounting process for a sole proprietorship (service and merchandising organization) and the following specialized accounting areas: cash, receivables, payables, deferrals, accruals, inventory, plant assets, intangible assets, and payroll.
		
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			Credits:
		
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			3.00
		
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			Credit Hours:
		
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			Prerequisites:
		
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			Corequisites:
		
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			Exclusions:
		
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			Level:
		
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			Instructional Type:
		
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			Lecture
		
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			Notes:
		
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			Additional Information:
		
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			Historical Version(s):
		
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			Institution Website:
		
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			Phone Number:
		
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			(573) 431-4593
		
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			Regional Accreditation:
		
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			North Central Association of Colleges and Schools
		
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			Calendar System:
		
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			Semester
		
		
	
 
	 
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