ACC 105 — Fundamentals of Accounting**
................................... 3 cr. .......................................................................................3 Lec. hrs. /week Pre-Req: ACT MATH 19 Co-Req: None A course designed to give students a basic understanding of account - ing terminology and procedures. Areas of emphasis include the use of debits and credits in recording transactions, the completion of the accounting cycle and payroll accounting. This course allows the student to strengthen his/her background before attempting Principles of Accounting. This course is not designed to transfer. Administrative Professional Technology