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Last Update:  08/03/11

Course Description:

This course introduces the student to the sole proprietorship, partnership, and corporate forms of ownership.  This course also familiarizes the student with recording, classifying, and interpreting financial data for service and merchandising businesses.  It includes a study of the journals, ledgers, and financial statement used by these entities.  Also covered are computerized accounting systems, internal control, cash, accounts and notes receivable, merchandise inventory, plant assets and intangible assets, liabilities, and equity accounts. 

Advisory:  Math 20 or higher

Required Materials:

ACCOUNTING PRINCIPLES, 10TH edition, Weygandt, Kimmel, Kieso, ISBN-13 978-1-118-00930-7, John Wiley & Sons, Inc.

The text will be available online at:  Santa Monica College Bookstore. 

Software Requirements:

This course requires that you have adequate computer skills and up-to-date and complete hardware and software capabilities that will allow you to access the course material, complete all assignments, and take tests.  As we are working in an Internet environment over which neither instructor nor student has complete control, we all must make allowances for technical glitches, but it is important not to procrastinate, and it is important to save work-in-progress at regular intervals.

NOTE:  Students are responsible for their own computer resources, software,  Internet access, and e-mail account.  For technical requirements, log on to www.smconline.org and link to "Tech Requirements".

This class is conducted exclusively online.