ACCB 129 Introduction to Financial Bookkeeping
This course is an introduction to accounting procedures for individual proprietorship businesses. Emphasis is on the accounting cycle, double-entry accounting, payroll, and procedures for handling transactions associated with both service and merchandising businesses. Students will practice proper accounting procedures manually and/or on spreadsheet software. It is also helpful to those who want to upgrade business skills for improved employability.
ACCB 129Introduction to Financial Bookkeeping
Please note: This is not a course syllabus. A course syllabus is unique to a particular section of a course by instructor. This curriculum guide provides general information about a course.
I. General Information
II. Course Specification
Course Type
{D7A8FC71-978F-4003-9933-512C476323B2}
Credit Hours Narrative
3 Credits
Semester Contact Hours Lecture
45
Semester Contact Hours Lab
0
Corequisite Narrative
ACCB 129L
III. Catalog Course Description
This course is an introduction to accounting procedures for individual proprietorship businesses. Emphasis is on the accounting cycle, double-entry accounting, payroll, and procedures for handling transactions associated with both service and merchandising businesses. Students will practice proper accounting procedures manually and/or on spreadsheet software. It is also helpful to those who want to upgrade business skills for improved employability.
IV. Student Learning Outcomes
Upon completion of this course, a student will be able to:
- Demonstrate how to record business transactions.
- Demonstrate how to record adjustments in an accural basis accounting system.
- Demonstrate how to prepare basic financial statements.
- Demonstrate the complete the accounting cycle for both service companies and merchandising operations companies.
- Demonstrate accounting for merchandise and inventory systems.
- Demonstrate internal control procedures related to cash.
V. Topical Outline (Course Content)
VI. Delivery Methodologies