The fundamental techniques of recording, summarizing, and reporting the financial effects of business transactions.

OWU Units: 1.00. Crosslisting(s): None. Prerequisite(s): ACCT 110 . Sophomore, junior, or senior class standing. Corequisite(s): None. Antirequisite(s): None. Fee: None. Core Competency: None. Offered: Spring Semesters. Most Summer Terms.