Apr 18, 2024  
OHIO University Undergraduate Catalog 2010-12 
    
OHIO University Undergraduate Catalog 2010-12 [Archived Catalog]

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ATCH 103 - Financial Accounting Procedures


Fundamental accounting principles for service businesses and merchandising enterprises; debits, credits, and double entry; journalizing and posting; accounting systems and special journals; accounting for purchases and sales, cash, receivables, interest, revenue, and expense; financial statement preparation, including adjusting and closing procedures.

Credit Hours: 4
Repeat/Retake Information: May be retaken one time excluding withdrawals, but only last course taken counts. Note: Effective Summer Quarter 2010-11 (June 2011) any non-repeatable course may be retaken two times excluding withdrawals, but only last course taken counts.



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