Course Description

This course provides the student with the necessary skills and techniques to perform the double-entry accounting tasks commonly found in business. Directed practice, through projects and practice sets, allow the student to keep a set of books covering the entire accounting cycle from journalizing to closing the books at the end of a fiscal period. Three variations of journals are presented: the columnar journal, special journals, and the combination journal. An understanding of the general ledger and two subsidiary ledgers (accounts receivable and accounts payable) is integrated and developed. Presentations are also made of special accounting problems. Automated accounting procedures will also be covered using the microcomputer.