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Course Description

An introduction to accounting theory, principles and practice, covering the uses, communication and processing of accounting information, as well as the recording, analyzing and summarizing procedures used in preparing balance sheets and income statements. Other topics include accounting for purchases and sales, receivables and payables, cash and inventories, plant and equipment, depreciation and natural resources, intangible assets and payrolls. Sole proprietorships and partnerships also are examined.

Applies Towards the Following Certificates

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