3.00 This course is designed to promote facility in the mathematical aspects of business.
Emphasis is placed on the fundamental pro- cesses and their applications.
Among the topics covered are fractions, percentages, interest, discounts, payroll, commissions, taxes, and financial statement analysis. A hand-held calculator is required. 3.00 This course is designed to give students an introduction to the basic principles of financial accounting. This includes accounting principles and practices, accounting systems for recording business transactions, an overview of the accounting cycles for service and merchandising enterprises, the matching concept, periodic and perpetual inventory systems, basic financial statements and cash control. 3.00 This course is designed to continue the student's introduction to the basic principles of financial accounting and includes an introduction to the basic principles of managerial accounting.