ACCT 141 Practical Accounting I

5 CR

This course covers the accounting cycle of a service business through a study of a sole proprietorship. Topics include general journal transactions, posting transactions to the ledgers, preparing adjusting and closing entries, preparing primary financial statements, and an introduction to payroll processing.
Prerequisite(s): ACCUPLACER Arithmetic (230) or higher or MATH 090 with a C or higher and ACCUPLACER Reading (247) or higher or RDG 085 with a C or higher.

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