Principles of Accounting 1 (ACCT 201)
Introduction to accounting principles with an external reporting emphasis on the preparation and use of financial statements. Includes recording and adjusting accounts, the accounting cycle, accounting for merchandising operations, internal control and cash, receivables, inventories, assets, liabilities, corporate organization, stock transactions, dividends, and retained earnings and investments. Prerequisites MATH 110 with a grade of C- or better, or 19 on ACT or 460 on SAT
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