ACC 135B - Bookkeeping I

Credits: 3

Description
Introduction to the basic principles of bookkeeping and accounting, theory of debit and credit, the bookkeeping cycle, journals, ledgers, bank reconciliations and payroll.

Student Learning Outcomes

Distinguish between the different careers in accounting.
Demonstrate knowledge of terminology used in business.
Define accounting concepts, principles and practices.
Apply accounting procedures for service and merchandising businesses.
Define payroll accounting and prepare related records and reports.

Prerequisite: None
Corequisite: None

Graded: Letter Grade