Jan 27, 2022
ACCT 114 - Introduction to Accounting II
ACCT 113 .
Theory and practice of double-entry bookkeeping and accounting for professional, service and merchandising business organizations.Introduction to accounting for purchases, cash payments, special journals and merchandise inventory.
5 theory hours.
Vocational Program Course
Vocational program course.
AA General Elective
May be used as a general elective in the AA degree.
Students will learn to:
- Interpret merchandise inventory accounts and differentiate inventory valuations under either of the two predominate inventory systems
- Analyze business transactions to implement periodic and perpetual inventory systems.
- Implement multiple transactions into financial statements.
- Develop financial statements for the adjusting process.
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