COURSE NAME: College Accounting

SCHOOL DISTRICT: Berne-Knox-Westerlo

INSTRUCTOR: TBD

FULL YEAR

COURSE PREREQUISITES: Successful completion of Math I (A) or Sequential Math I. Grades 10-12.

BRIEF COURSE DESCRIPTION / OUTLINE: This course is designed to develop occupational competencies in
accounting. It is also recommended for students going on to post-secondary business training such as:
Accounting, Management, or Finance. The course content encompasses the complete accounting cycle for
service and merchandising businesses including: journalizing daily transactions, posting to the ledgers, making
period ending adjustments, and completing financial statements.

The double-entry theory of accounting is emphasized. Computer spreadsheets and accounting software is
used to complete accounting reports. Special units on case control (checking accounts & payroll accounts)
are included.

OTHER NOTES / MISCELLANEOUS: Exam: Local

1/24/08