Accounting I~This is an entry course designed for students looking for a strong background in business, marketing, and management. This course includes planned learning experiences that develop initial and basic skills used in systematically computing, classifying, recording, verifying, and maintaining numerical data involved in financial and product control records including the paying and receiving of money. Instruction includes information on keeping financial records, summarizing them for convenient interpretation, and analyzing them to provide assistance to management for decision making. Accounting computer applications are integrated throughout the course where applicable. In addition to stressing basic fundamentals and terminology of accounting, instruction provides initial understanding of the preparation of budgets and financial reports, operation of related business machines and equipment, and career opportunities in the accounting field. Processing employee benefits may also be included. Practice sets with business papers may be used to emphasize actual business records.
Accounting II~This is a skill-level course which builds upon the foundation established in Accounting I. The course is designed to help students develop a deeper knowledge of the principles of accounting with increased emphasis on financial statements and accounting records. It is a study of previously learned principles as they apply to the more complicated types of business organizations: partnerships, corporations, branches, etc. Students will become familiar with such specialized fields of accounting as cost accounting, tax accounting, payroll accounting, and others. Simulated business conditions may be provided through the use of practice sets. Skills developed in the entry, retrieval, and statistical analysis of business data using computers for accounting business applications will be discussed. This course provides a technical background for college-bound students who plan a business curriculum as well as for those who wish vocational preparation.