BUS 201 Financial Accounting**

An introductory course in gathering, recording, and using the financial data of a business. Focus is on the accounting cycle, debits and credits, classification of accounts, recording of transactions, and preparation of financial statements for single proprietorships, partnerships and corporations. 

3 hours lecture, 2 hours laboratory.

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Credits

3

Prerequisite

BUS 104, MAT 123, or placement in MAT 151.

Corequisite

Knowledge of Excel spreadsheets or completion of CIS 181.