CBUS 103 - Basic Accounting Fundamentals (3)

Basic Accounting Fundamentals includes instruction in analyzing, journalizing, and posting business transactions, keeping financial records and the preparation of financial statements. The course also introduces other important aspects of accounting including: payroll, banking, petty cash, returns, allowances, discounts, and depreciation. While the single proprietorship form of business organization provides a basis for most of the discussion and work, an overview of partnership and corporate accounting is also included.