ACNT 1303 - Introduction to Accounting I

3 Credits (2 hrs. lec., 3 hrs. lab.) A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. Includes accounting for notes, deferrals and accruals, receivables and payables, inventory and plant assets. This course is for non-majors only. Accounting majors and transfer students should enroll in ACCT 2401. Prerequisite: None

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