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An introduction to accounting procedures and principles covering the accounting cycle, accounting for a merchandising business, special journals, control over cash, receivables, and inventories. A grade of C or higher must be achieved to continue with the next Accounting course.

An introduction to accounting procedures and principles covering the accounting cycle, accounting for a merchandising business, special journals, control over cash, receivables, and inventories. A grade of C or higher must be achieved to continue with the next Accounting course.

A study of the analysis, reporting, and use of accounting data as a management tool for planning, control, and decision-making. Specific areas of study include break-even analysis, financial statement analysis, cost classification and allocation, standard costing and variance analysis, and budgeting. 

A review of the overall accounting cycle, followed by an in-depth study of accounting concepts and FASB statements dealing with topics to include balance sheets, income statements, receivables, inventories, and cash flows.

A study of accounting principles dealing with asset acquisition and retirements, long-term investments, current and contingent liabilities, debt securities and equity securities, capital structure of corporations, revenue recognition, and leases.