ACCT 100 - Introduction to Accounting

(Formerly ACCT 090)

Advisory:It is advised that students have a knowledge of elementary algebra concepts and be able to read college-level texts.Transfers to:CSU

This course provides basic knowledge of accounting terms, concepts, and procedures for a sole proprietorship form of business. Topics include analyzing and recording business transactions for service and merchandising firms and preparing simple financial statements. Accounting for cash, sales, purchases, payroll, and end-of-year procedures are presented. This course is designed for occupationally-oriented students and/or students preparing for Financial Accounting and Computerized Accounting.