James Christensen - james.christensen@k12.sd.us - (605) 446-3538
Accounting (General Business is Recommended)
Elective
9-12
Year Long
1 Credit
Students will begin the year discussing the need for proper and accurate financial record keeping within a business. The rest of the first semester will focus on learning the accounting equation, procedures, debits, credits, journalizing transactions, posting to a general ledger, cash control systems. The second semester will then focus on worksheets, financial statements, adjusting and closing entries, purchases, cash payments, sales and cash receipts, general and subsidiary ledgers.