Recent SemestersSpring 2027, Spring 2026, Spring 2025Class SizeNot publishedCredits3PrerequisiteCompletion of BUS 144 or BUS 201 or equivalent with grade of "C" or better Transfers ToNot transferableDescriptionFormerly known as BUS 8 Introduction to the principles and procedures of accrual accounting using an industry computer accounting program. Accounting applications include general ledger, purchases and accounts payable, sales and accounts receivable, payroll, merchandise inventory, and job costing. Includes completion of the accounting cycle, preparation of financial statements, and analysis of financial statements for service and retail organizations. (not transferable) 