Course Selection GUIDE
Course Selection GUIDE
(11-12) - Credit: 1.0
Prerequisite: Recommended Algebra 1 with a ‘C’ or higher
This course is a “must have” if you are considering a business major in college. Learn the language of all businesses – accounting. Managers must “know the numbers” to make any decision. Learn how to properly record and maintain all money within a business. Understand the basics of debits, credits, accounts, and ledgers. Examine the operations of a service business, a merchandising business, and a corporation. Create balance sheets, income statements, capital statements, and statements of stockholder’s equity. Buy and sell inventory, journalize receivables and payables, and depreciate equipment. Computer simulation is completed second semester. (B201)