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In this semester course, you will explore accounting, including investigating accounting careers. You will learn basic accounting skills and procedures both with and without a computer for general journals, general ledgers, cash payments journals, cash receipts journals, sales journals, accounts payable ledgers, and accounts receivable ledgers. You will also learn how to reconcile a bank statement and to prepare payroll records. This course covers the basic principles of financial accounting for individuals and for companies with attention to both the mathematical formulas and to the ethical side of accounting. Each unit has practical exercises including a project at the end of the unit.
Accounting is the universal language of business careers.
The accounting equation provides a detailed description of the financial condition of a business entity.
It is important to keep up-to-date accounting balances to provide information for reports used by people both inside and outside the business.
Payroll is important to everyone.
When you are paid at your job, you want to be sure the amounts are correct.
The business also wants to be sure that all employees are paid in a legal and correct manner.