ACCT& 201 — Principles of Accounting I
Introductory transfer-level accounting course. Required for all bookkeeping/accounting and business transfer students. Includes introduction to the financial accounting process, principles, concepts and issues that govern the preparation and interpretation of financial statements; theory of double-entry bookkeeping; accounting procedures for service and merchandising firms; and the accounting treatment for cash, receivables, and inventory.
Prerequisites: ACCT 110, MATH 138