This course covers basic accounting concepts and procedures that are required to complete an accounting cycle. Account types, (assets, liabilities, equity, revenue, expenses) as well as procedures for bank reconciliations, petty cash, and payroll are introduced. Learners complete business transactions from day-to-day economic activities to closing entries and the preparation of year end documents such as a balance sheet, income statement, and statement of owner's equity. Advisory: BSOT C070, MATH C040.
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