This course emphasizes the procedural aspects of financial accounting for a sole proprietorship. The entire accounting cycle is analyzed for service and merchandising businesses. Specialized accounting procedures for cash, payroll accounting, the voucher system, and special journals are applied through manual and automated accounting systems. This non-transfer course is intended for those students planning to take only one semester of accounting or for those who need preparation before enrolling in ACC 101.

4 Semester hour(s)

4 lec/week