Credits: 1 credits
Students are introduced to manual accounting, with an emphasis on fundamental accounting principles and their application in day-to-day business situations. This course is based on a service business organized as a sole proprietorship. Students practice basic bookkeeping and accounting skills including double-entry general journal entries, posting to the general ledger, preparing a trial balance, recording adjustments in a ten-column worksheet, producing period-end financial statements, closing the temporary accounts, maintaining petty cash, and preparing bank reconciliations.
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