056B College Catalog - Ocean County College

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Fundamentals of Accounting

ACCT - 121

Credits: 3

Catalog Year: 2017

This course is an introduction to the concepts of accounting principles and methods. Specific content includes a thorough explanation of the accounting cycle and how it pertains to service and merchandising business. Special subject areas include reconciliation statements, notes, and interest; adjusting and closing entries; and a variety of financial statements. This course serves as a recommended preparatory course for ACCT 161.

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