ACC 1113 — INTRODUCTION TO ACCOUNTING
Prerequisite: NONE This course is designed to provide the student with the basic accounting knowledge and skills necessary for development and maintenance of a set of books. Students will gain a working knowledge of the accounting cycle; bank reconciliation, payroll accounting, taxes, accounting for service and merchandising concerns, special journals and subsidiary ledgers, adjustments, financial statements, and the closing process. Emphasis will be placed on preparing students for entry -level bookkeeping and accounting clerk positions. Credit: Three semester hours