Accounting
Course #: 6041
Credit: 1.0
Prerequisites: None
Course Description: This course stresses basic accounting principles emphasizing the entire accounting cycle in simple form for service and merchandising businesses. A study of sole proprietorships, partnerships, and corporations is covered as well as payroll, depreciation, notes, plant assets and bad debts.
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Accounting II
Course #: 6042
Credit: 1.0
Prerequisites: Accounting I
Course Description: This course reviews and broadens basic accounting principles and procedures that were previously mastered. Special emphasis is given to partnership, departmentalized, corporation, and cost accounting. A study of taxes, bad debts, notes, fixed assets, prepaid and accrued expenses, adjusted and accrued income, inventory control, and business budgets are included, as well as different methods used by management for analyzing and interpreting records.
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