Prerequisite: Elementary Algebra Equivalent or higher. Excluding MATH P122. Total lecture 54 hours. This course is the first part of the introduction to the basics of accounting and provides students with a working knowledge of the concepts, purposes, and basic principles of accounting within the business system. Topics include preparing, analyzing, and interpreting the complete accounting cycles of service and merchandising business; concepts of accruals, deferrals, and valuation; and computerized accounting systems using commercial general ledger software C-ID ACCT 110. (A/CSU/UC)
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