I 5 CR Introduces the use of journals and ledgers for reporting business transactions.
Students learn periodic adjustments, closing procedures, and preparation of financial statements.
For vocational business majors. Not recommended for students transferring to 4-year colleges. G BUS 145. ACCT 102 Practical Accounting II 5 CR Covers accounting procedures for corporations and partnerships and basic analysis of financial statements. Not recommended for students transferring to 4-year colleges.