Accounting I - 275
Open to all students. Accounting is the language of business! This is a beginning course for those students preparing for college work in business management or business administration or for those students interested in a business career in the fi eld of accounting. It is also a useful course for those who are considering operating their own businesses. Emphasis is placed upon the reasons and the purpose, use, and understanding of accounting rather than on mechanical procedure alone. At the end of the course, students are expected to be able to journalize, post, prepare a trial balance and fi nancial statements, and manage customer and/or vendor accounts. In addition, the computer lab will be available so that students will be able to apply their accounting skills using a computer.