ACCT 151 — College Accounting I (5 cr)
Students learn the basic concepts of accounting for office, sales and small business personnel. The basic accounting cycle, use of general journals, worksheets, adjusting and closing entries, and complete financial statement preparation are emphasized. Payroll processing and employer payroll tax calculations, and reporting also are covered. These courses must be taken in sequence. These courses do not fulfill requirements for students majoring in accounting. (SCC)
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