2025-2026 Catalog 
    
    Nov 03, 2025  
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2025-2026 Catalog
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ACCT 1005 - Practical Accounting I

Credits: 2

This is a basic course in accounting fundamentals focusing on the accounting cycle and financial statements. Double entry accrual accounting procedures are emphasized for a service business organized as a sole proprietorship. Specific areas covered include recording and posting transactions, end-of-the-period procedures, and payroll accounting. No previous knowledge of accounting is necessary.

Course Note: Students who have successfully completed ACCT 1005 or ACCT 1060  cannot earn additional credit in ACCT 2010 . Students who have credit in ACCT 2010  cannot earn credit in ACCT 1005 or ACCT 1060 .

Lecture Hours: 2


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