Transfers ToNot transferableDescriptioneligibility for ENGL C1000/C1000H (formerly ENGWR 300/480) or ESLW 340 This introductory course in small business accounting covers the accounting cycle for service and merchandising businesses. Topics include the general journal, the general and subsidiary ledgers, and adjusting, correcting, and closing journal entries. Income statements, statements of owner equity, balance sheets for service and merchandising businesses are prepared and analyzed. Additional topics include cash management and bank reconciliations, accounting for sales and purchase discounts, sales taxes, merchandise inventory, and payroll. � � � � � � � � � � � � � � � � � � � � � � � � � Accounting 113Usually HeldMon Wed 9:00am–10:20am, Tue 6:00pm–7:20pm, Tue Thu 9:00am–10:20am, Wed 6:00pm–7:20pm 