The
Accounting I course not only prepares a student for a business occupation but
also provides the student with a knowledge that contributes to competence in
managing personal business affairs. Students will learn the generally accepted
accounting principles for a sole proprietorship and partnership while maintaining
accounting records for a complete accounting cycle. An indepth study of accounting
concepts, theory and principles as applied to financial statements will be covered.
The course covers the preparation and interpretation of financial statements,
comparison of statements to analyze changes, routine journalizing and posting
as an introduction to auditing. Automated accounting software is used to provide
a computerized accounting experience. Student evaluation is based upon tests,
quizzes, class participation, projects, and simulations.
