Recent SemestersSpring 2027, Fall 2026, Spring 2026, Fall 2025, Spring 2025Class SizeNot publishedCredits3PrerequisiteNone. Transfers ToNot transferableDescriptionACCT 101 Fundamentals of College Accounting Units: 3 Hours: 54 hours LEC Prerequisite: None. This course emphasizes a practical approach to the use of accounts, journals, ledgers, and financial statements. The course is recommended for students who intend to seek employment in a small service or merchandising business and is an excellent preparation course for further study in accounting and business.