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ACC 100 Introductory Accounting I
Credit Hours: 3
Prerequisite: None
Recommended: BUS 120

The first semester of fundamental financial accounting. Emphasis is on procedural aspects of financial accounting for the single proprietorship. Accrual basis is utilized. Entire accounting cycle is covered for both service and merchandising businesses, including adjustments, preparation of financial statements, and closing procedures. Also included are reconciliation of bank statements and petty cash. (1.2) Proficiency Credit Available (2 EIT) Pass/No Credit Available