4 credits | Offered: Fall, Spring, Summer Requirements Met: AATR Prerequisite(s):REA 0017 or ENC 0027C and MAT 0028 with a grade of C or better or score out on appropriate placement test. An introduction to the principles of accounting. The complete accounting cycle is studied. Specifically included are preparation of journal entries, worksheets, financial statements, and a more detailed look at cash, receivables, and fixed assets. Course includes accounting treatment for equity and debt funding, inventory assets and payroll.