ACC 103 - Financial Accounting (3)

An introduction to accounting principles and their application to the proprietorship, and corporation through a financial statement approach. Upon completion of this course, students will be able to: 1) understand and use the accounting equation; 2) prepare and understand basic financial statements; 3) complete all steps of the accounting cycle; 4) account for merchandising transactions; and 5) understand and account for inventory, cash, receivables, plant assets & intangibles, current liabilities, payroll and corporate equity.

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