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Accounting 51 Applied Accounting
COURSE DESCRIPTION: This course is an entry level Accounting course emphasizing a preparer approach using manual accounting methods and comparing them to current computerized accounting. Basic course work during the first half of the semester relates to the sole proprietorship type organization. During the second half of the course, the emphasis changes to cover the basics of partnership and corporate accounting. Students will become acquainted with both the theory and terminology associated with the accounting cycle and within an accounting system. Other topics in accounting may also be covered, including Payroll, Cash, Bad Debts, and Depreciation.
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