Accounting

030010 Accounting I - Grades 10, 11, 12

1 credit

Accounting I gives the student an overall picture of a basic accounting system, as well as intensive drill and skill-building in each phase of work of an accountant. Accounting I increases business vocabulary and develops an understanding of business organization and procedures. It serves as a sound foundation of further study in the field of accounting or as an excellent background for secretarial students, office workers and future business owners. First-year Accounting presents all phases of elementary accounting principles, payrolls and document forms commonly used in business transactions. Each type of business transaction is thoroughly studied using written exercises like those met by a vocational accountant.

*Sophomores & Juniors may apply credit earned in Honors Accounting Il to the general elective graduation requirement. *Seniors may apply credit earned in Honors Accounting II to the math or general elective graduation requirement.

030050 Honors Accounting II- Grades 10, 11, 12

1 credit (weighted)

This course is a continuation of Accounting I, offering additional highly desirable general accounting procedures not covered in that course. Departmentalized accounting methods and systems for partnerships and corporations are included. Specific accounting principles and various methods of adjustments are presented involving "uncollectible accounts," and "depreciation of plant assets." Other accounting principles included are "accrued expenses," "accrued revenues" and the analysis and interpretation of financial statements.

PREREQUISITE: Accounting I

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