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Accounting

2 months ago

Oregon, United States Accounting Education Full time

Meets VPAA One (1) Credit Graduation Requirement OR

Meets Math Related One (1) Credit Graduation Requirement

This course helps the student develop a means of keeping and interpreting financial records of a business. Accounting is looked at as a career. The complete accounting cycle for a service and a merchandising business is taught including the preparation of payroll records. Each type of business is presented in a complete accounting cycle that covers analyzing transactions, journalizing, posting, petty cash, financial statements, and adjusting and closing entries.

ACCOUNTING II (SMTEC: CLHS, WWTHS) Prerequisite: Successful completion of Accounting I Meets VPAA One (1) Credit Graduation Requirement OR

Meets One (1) Math Related Credit Graduation Requirement

Articulated College Credit: Macomb Community College with 3.0 course and 2.5 overall GPA and instructor recommendation

Building on the knowledge of accounting systems gained through the completion of Accounting I, the student will explore accounting for property, inventory, accounts receivable, notes receivable and notes payable. Students will learn the differences in accounting for privately owned companies versus corporations. Completion of the second year prepares the student for an entry-level accounting clerical position and/or entrance into a college business program. Students will gain experience in posting business transactions, payroll, accounting, adjustments, partnerships, corporation accounting, automated accounting and other procedures referring to financial accounting. Topics will include: management accounting, cost accounting, not-for-profit accounting, and financial accounting.

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