ACC 100 - Business Accounting

3 Credit Hour(s)
3 Lecture Hour(s)
0 Lab Hours(s)
This is a practical accounting course for nonaccounting majors. It includes a study of the elements of accounting, accounting procedures, conceptual framework, business transactions, common journals, posting, trial balance, worksheet, adjusting entries, income statement, balance sheet, statement of owner’s equity, closing entries, post-closing trial balance, accounting for cash, accounting for purchases and sales, and payroll accounting.