Additional Content
Unless otherwise indicated, a grade of C or higher is required for all prerequisite courses.
Study of the fundamentals of accounting and the skills required to perform the bookkeeping for a small business. Topics include the accounting cycle, preparation of journals, ledgers, adjusting journal entries, and financial statements; the sales cycle, purchasing cycle, payroll, and bank reconciliations. ACTG 100 provides an important foundation for ACTG 121.