Introduction to Accounting
3 Credit Hours

Course Description
Students will receive instruction in analyzing and recording various business transactions and in completing the accounting cycle by journalizing, posting, preparing worksheets, making adjusting and closing entries, and preparing financial statements for service and merchandising businesses.  Instruction will be provided for accounting for cash by using a petty cash fund, reconciling a bank statement, and utilizing the cash short and over account; calculating and journalizing employees’ payroll; and calculating and journalizing employer payroll taxes.  No previous accounting instruction is necessary.

Course Delivery
Online courses are taught via the internet, similar to a FlexNet course, but have weekly deadlines. In this class, students will be required to turn in work each and every week throughout the term. Late work is not excepted.

Instructor: Pattie Tucker