Semester and Year

Spring 2026

Dept

Accounting

Course Number

111

Section Number

1

Course Catalog Description

This laboratory course provides an understanding of the basic accounting cycle. Students will learn to apply debits and credits, perform transaction analysis using source documents, record transactions in special journals and the general journal, post to the general ledger, and record adjusting and closing entries. Students will also learn to work with subsidiary ledgers. Required course for Accounting majors. Offered annually.

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