Class hours: 3 lecture
Prereq: Qualified for ENG 22.
Description: This course introduces basic accounting principles and practices to a service and merchandising sole proprietorship. Upon successful completion of this course, the student will be able to demonstrate an understanding of the procedures involved in the basic accounting cycle and apply those procedures to the recording and reporting of accounting data at the introductory level. The student will be able to maintain specialized journals and subsidiary ledgers, and demonstrate an understanding of banking procedures and payroll accounting at the introductory level.