Presents double-entry accounting as related to service and merchandising business. Covers accounting cycle, including journalizing, posting to the general ledger, preparation of financial statements, petty cash, bank reconciliations, combined journal , special journals and payroll. Prerequisites: WR 115, RD 115, and MTH 20 or equivalent placement test scores. Audit available. (For detailed information, see the Course Content and Outcome Guide ).
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