Recent SemestersSpring 2027, Fall 2026, Spring 2026, Fall 2025, Spring 2025Class Size45 studentsCredits3 Transfers ToNot transferableDescriptionThis course presents the basic principles and theory of elementary accounting pertinent to a sole proprietorship and partnership. This course introduces students as to how to apply accounting theory to the accounting cycles of service and merchandising business enterprises. This course is recommended for students seeking a bookkeeping foundation and/or a general accounting knowledge.Usually HeldTue Thu 7:00pm–9:50pm