Covers the fundamentals of double-entry bookkeeping and the debit/credit method of recording transactions. Includes the full bookkeeping cycle from recording transactions to preparing financial statements. Emphasizes service enterprises operating as sole proprietorships. Recommended Prep: BUS M30, ENGL M02 or equivalent, and MATH M01 or Elementary Algebra or equivalent. Transfer credit: CSU. Formerly: ACCT M01A.