BUS 144 Applied Accounting
This course provides a foundation in accounting principles and financial statement analysis for business majors who do not intend to transfer to four-year programs. Course content includes generally accepted accounting principles, the accounting cycle, recording transactions, accruals and deferrals, preparation of financial statements, analysis of financial statements in decision making, cash flow analysis, internal control and bank reconciliations. Substantial coverage of current assets and current liabilities and an overview of payroll accounting are also included.