Accounting

This full-year course first introduces students to accounting careers in the modern business world. The first semester of study then focuses upon accounting for a proprietorship. The remainder of the semester will include an  in-depth study of the eight steps of the accounting cycle related to a proprietorship.  Students will learn about the accounting equation, analyzing transactions into debits and credits, journalizing, cash control systems, work sheets, financial statements, and adjusting and closing entries.

The second semester of the course will provide the basic background into corporate accounting and accounting transactions unique to that form of business ownership.

The first semester of the course is offered as ACCT 102: Fundamental of Bookkeeping through Highland Community College.
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