UC:CSU
(Accounting 21 and 22 together equal Accounting I.)

Prerequisite: None
Lecture, 3 hours.

The voucher system; payroll accounting; accounting for notes, drafts, bad debts, inventories, cost of goods sold, fixed assets, depreciation, adjustments, and interim statements.
ACCT 21 AND 22 COMBINED:MAXIMUM UC CREDIT, 5 UNITS.