Academic Catalog

Accounting (ACCT)

ACCT 200  Elements of Accounting I  (3 credits)  

Introduction to the fundamentals of accounting including the classification of accounts, debits/credits, the basic financial statements, special journals, and adjusting and closing entries.

ACCT 201  Elements of Accounting II  (3 credits)  

Fundamentals of accounting that include control of cash, receivables/payables, plant and intangible assets, payroll, inventories, partnerships, corporations.

Prerequisite/s: ACCT 200