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ACCT 1100 - Principles of Accounting I (3-2-4)

Introduces the basic accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts, the accounting cycle and accounting for a personal service business, the accounting cycle and accounting for a merchandising enterprise, and cash control. Laboratory work demonstrates theory presented in class. Must pass with a C or better.

Prerequisite: Program admission

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