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    Salem State University
   
 
  Dec 14, 2017
 
 
    
2017-2018 Undergraduate Catalog

ACC 106 Financial Accounting

3 Credit(s) Q
This course is an introduction to the basic concepts of the accounting process, including the recording of business transactions, the adjustment of accounts, and the preparation of financial statements. Accounting for the assets and liabilities of a firm are emphasized, with an introduction to accounting for corporations. Three lecture hours per week. Required of Business Administration majors and minors. Sophomore standing recommended.