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BC 265 Principles Of Accounting I: 3 semester hours

This first course in accounting provides and introduction to the elements of financial accounting including the accounting cycle and the four basic financial statements-the balance sheet, the income statement, the statement of owner's equity, and the statement of cash flows. The various asset accounts-cash, accounts receivable, inventories, and property, plant, and equipment, will be studied in depth. Accounting for payables and other current liabilities also will be explored. Students should possess basic algebra skills. Prerequisite: None.

Business

http://catalog.mtmercy.edu/online/curriculum/business/
The business major offers students the opportunity to integrate theoretical constructs with practical experience gained outside of the classroom. Coursework offers students a broader understanding of management, accounting, finance, marketing, communication, economics, legal and ethical practices and research within the context of a business organization. By design, the program prepares students for professional positions in the public or private sectors, or preparation for graduate study within the business discipline.