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ACCT 100 Accounting 4 Units (AA/AS) 72 lecture hours

Grade Mode: Pass/No Pass, Standard Letter

Strongly recommended: ENGL 099 if required by English placement exam or if required by English level.

The objective of this course is to provide an elementary accounting background for business students. Course content includes development of the accounts through journalizing, cash journal entries, sales and purchases, posting, trial balance, work sheet and resultant financial statements.