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Summer 2023
May 28, 2024
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This course explores the basic structure and concepts of accounting. Accounting processes for both service and merchandising enterprise, including the entire accounting cycle, are studied in depth. Emphasis is placed on preparation of journal entries, adjusting and closing entries and financial statements. Additional topics covered in detail are evaluation of inventories, deferrals and accruals, methods of depreciation, bank reconciliations, shareholder equity, bonds and payroll accounting.
4.000 Credit hours
4.000 Lecture hours
0.000 Lab hours

Levels: Academic
Schedule Types: Lecture

Business Health Sci Library Division
Business and Public Service Department

Course Attributes:
Accounting requirement, Elective Specific Bus Programs, Required Specific Bus Programs, Free Elective

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