Units: 4
Prerequisites: None
Acceptable for Credit: CSU
Lecture 4 hours.
Course Typically Offered: Fall, Spring, and Summer

This introduction to the field of accounting includes completion of an accounting cycle and related bookkeeping for sole proprietorship service and merchandising businesses. Topics include analyzing and recording business transactions, end-of-period adjustments, preparation of financial statements, and the closing process. The course also covers cash receipts, disbursements and control, and payroll, and it emphasizes a practical approach to accounting through problem solving.