Basic principles of financial accounting for the business enterprise with emphasis on the valuation of business assets, measurement of net income, and double-entry techniques for recording transactions. Introduction to the cycle of accounting work, preparation of financial statements, and adjusting and closing procedures. Four class hours.
Prerequisite: MTH 098 or MTH 130 or with a grade of C or better or MCC Level 6 Mathematics placement or equivalent.
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Spring Semester 2014
Summer Session 2014