ACC 354 - Accounting/Bookkeeping II
1.2 Continuing Education Units (CEU). This course is not for Credit(s).
This course is designed to enable the student to learn additional accounting/bookkeeping principles following the Accounting/Bookkeeping I course. Topics to be covered include trial balances, financial reports, cash flow, retained earnings, bank reconciliation, and payroll.
Upon completion of this course, the student should be able to:
1. define and conduct a trial balance,
2. list different types of and prepare financial reports,
3. analyze financial data to create cash flow and retained earnings statements,
4. demonstrate the ability to reconcile a bank statement, and
5. compare and contrast different payroll systems and their advantages/disadvantages.
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