Principles of Accounting

The basic accounting principles are introduced to the student from a funeral service perspective. Emphasis is placed upon the use of accounts, journals and ledgers, and proper procedures in journalizing and posting. Emphasis is placed on the study of the financial statements for a business at the conclusion of an accounting period. Payroll, federal and other taxes are covered in this course as well. 5 quarter hours credit. Prerequisite: MGT 101