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May 06, 2024
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2019-2020 University of Maine at Machias Undergraduate Catalog [ARCHIVED CATALOG]
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ACC 201 - Financial Accounting
The fundamental principles of accounting as they relate to sole proprietorships. Emphasis is given to developing the technical procedures of journalizing, posting, adjusting entries, closing the books and preparing the financial statements. In addition, students are introduced to notes, inventory, depreciation, controls and payroll.
Prerequisites: Competency and/or concurrent enrollment in basic reading, writing, and mathematics courses are a prerequisite for all business studies offerings with a prefix of ACC, BUS, MAN, and MAR.
Course Typically Offered Every Fall and Spring
Credits: 3
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