ACC 007 - Accounting/Bookkeeping II 1.25 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 the accounting equation, trial balances, financial reports, cash flow, retained earnings, bank reconciliation, and depreciation.
Course Objectives:
Upon completion of this course, the students should be able to:
1. prepare closing entries,
2. prepare a basic set of financial statements,
3. identify the components of the statement of cash flow,
4. prepare and record closing entries,
5. prepare a Post Close trial balance,
6. analyze financial ratios,
7. identify the principles and components of accounting information systems,
8. prepare a bank reconciliation, and
9. journalize basic payroll entries.
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