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Saddleback College    
  Jan 21, 2018
2017-2018 College Catalog


3 Units 3 hours lecture
Basic theory and principles of elementary accounting applicable to a single-proprietorship business. Practical application of accounting theory to the accounting cycles of service and merchandising business enterprises: bookkeeping practice; debit and credit practice; books of original entry; ledgers, working papers, adjusting and closing entries; income statement, balance sheet, and statement of owners equity, cash, payroll, special journals, merchandising firms. Recommended for students needing a bookkeeping foundation before enrolling in ACCT 1A , and for retailing, sales and merchandising, and office administration majors.