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School of Professional Studies
BUS 305: Accounting FundamentalsPrerequisite: BUS 210, or MATH 102, or MATH 215
Credits: 3
Hours: 3.0 Lecture hours
This course provides the fundamentals for the identification, measurement, and reporting of financial and economic events of enterprises and businesses. The accounting concepts and standards studied will be used in conjunction with accounting software, and focuses on such topics as assets, liabilities, the accounting cycle, inventory, internal controls, accounting receivables, cash flow statements, financial statements and corporate accounting.
(Regular Non-Liberal Arts)