Prerequisite: None. This course is designed to provide the student with the basic accounting knowledge and skills necessary for development and maintenance of a set of books. Students will gain a working knowledge of the accounting cycle; bank reconciliation; payroll accounting; taxes; accounting for service and merchandising concerns; special journals and subsidiary ledgers; adjustments; financial statements; and the closing process. Emphasis will be placed on preparing students for entry-level bookkeeping and accounting clerk positions. Three lecture hours a week. Credit: Three semester hours.

Multiple different courses may qualify as transferable. Check with the institution for definitive transfer information.