BUSN 0101 - Accounting I
3 Credit Hours
The course introduces the principles of accounting, analyzing and recording events, and preparing financial statements for service providers and merchandisers with emphasis on sole proprietorship. It focuses on the accounting cycle, inventory valuation, accounting systems and internal controls, and accounting for current assets, plant assets, natural resources, and intangible assets. A grade of C or better in BUSN-0101 is needed for advanced work in accounting.
Pre-requisites: Student needs to meet the correct placement measure to test out of READ 0092 or complete READ 0092 with a grade of “C” or higher and meet the correct placement measure sufficient to test out of MATH 0099 or complete MATH 0099 with a grade of “C” or higher. Effective Spring 2005, if you are a Business major, you must have a “C” or better in all business courses to meet the requirements of the business degree program.
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