Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025, Fall 2024Class Size44–46 studentsCredits3 Transfers ToCSUDescriptionBasic accounting skills for managers and entrepreneurs that provide a foundation in financial reporting and analysis, payroll taxes, and internal controls. The course includes practical application of accounting theory to the accounting cycles for service and merchandising businesses, including bookkeeping practices, common debit and credit procedures, books of original entry, working papers, adjusting and closing entries, income statement, statement of owner’s equity, balance sheet, cash, payroll, and special journals. 