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ACCT 26

This course introduces students to the principles and concepts of bookkeeping.  Students learn a systematic approach toward completion of the accounting cycle for both a service and merchandising operation.  Additional topics include internal controls of a petty cash fund, the preparation of a bank reconciliation, month end / year end preparations and entries. Through a case study, students learn all aspects of the accounting cycle from recording the daily transactions for a business through to producing financial statements.