SBM 200 — Elements of Accounting 3 3 0
This an introductory accounting course that focuses on accounting for small businesses using computerized accounting systems. The focus of the course is recordkeeping, internal control best practices, and the recording of business transactions in a compute rized environment. Specific primary content emphasis will be understanding the complete accounting cycle, preparation of basic financial statements, identifying internal control risks, bank reconciliations, accounts payable, accounts receivable, and payroll. Code Course Name Credit Lecture Lab