Advisory: READ 043 or appropriate placement; MATH 030 or MATH 030D or MATH 033 or appropriate placement; MGMT 052Transfers to:CSU

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