ACC 111 – ACCOUNTING I
(4 credit hours – 4 lecture 0 lab – T(B) )

An introduction to accounting, covering the basic structure of accounting; journals and ledgers; the accounting cycle for a service enterprise; sales and purchases; deferrals and accruals; accounting for merchandise activities under both periodical and perpetual inventory systems, inventory valuation, and
cost of goods sold.

Prerequisite: ENG 130 or COM 091 or placement in college-level English