This course covers bookkeeping and payroll. Students will learn about internal controls, subsidiary ledgers, reconciliations, sales tax, budgeting, accounting for merchandising and cash, partnerships and corporations, and cash flow. Principles, Overview of Internal Controls, Subsidiary Ledgers and Special Journals, Reconciliations, Correcting Entries, Sales Tax, Budgeting, Accounting for Merchandising, Accounting for Cash, Payroll, Partnerships and Corporations, Accounts Receivable and Bad Debts, Interim Profit or Loss, Year End – Preparing to Close the Books, Year End – Closing the Books, Cash Flow.

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