115 ACCOUNTING I - COLLEGE (1 credit)
This course introduces students to the accounting cycle and the proper record keeping of daily business transactions, including year-end fiscal reports. Service orientated businesses, merchandising businesses and corporations will be examined. In addition this course includes the study of business ethics as related to business decisions and the study of personal finance: how to write a check properly, how to keep a checking ledger, and how to balance a bank account. During this course, simulation projects will also be done to reinforce the concepts learned and give students the experience of using “real” business forms.