COURSE NAME: Small Business Accounting (Math 154 - NCCC)

SCHOOL DISTRICT: Minerva

INSTRUCTOR: TBD

HALF YEAR

COURSE PREREQUISITES: None

BRIEF COURSE DESCRIPTION / OUTLINE: A practical approach to the principles of accounting pertaining
to sole proprietorships, emphasizing the accounting cycle, special journals and the preparation of financial
statements.

Course Objectives:
A. General Objectives: To cover the fundamentals of accounting, taking students through the accounting
cycle of a Sole Proprietorship.
B. Exit Skills: Students will be able to make proper journal entries, post to a ledger, prepare journal
statements and understand accounting options available to the sole proprietor.

Course Content:
A. Required Coverage:
a. Introduction to Accounting Process
b. Recording Accounting Information
c. Accounting Cycle
d. Payroll Procedures
e. Payroll Records
f. Accounting for Cash
g. Special Journal, Sales/Cash/Purchases.

B. Optional Coverage:
a. Income Tax Preparation
b. Accounting on the Microcomputer

OTHER NOTES / MISCELLANEOUS: Students can earn 3 college credits through NCCC.

4/23/09