Credit 3 Hybrid/Online Beginning study of financial accounting principles and concepts. Emphasis is on the conceptual understanding of accounting and its role in society. Practical applications of accounting concepts are demonstrated both manually and electronically. Computer spreadsheet applications are utilized extensively. The focus is on accounting for sole proprietorships. Prerequisite: A grade of “C” in ENGL 101, ENGL 102, and MATH 109. Prerequisite(s): Grade of “C” in ENGL 101, ENGL 102, and MATH 109. Not open as free or program elective.