COURSE NAME: Financial Accounting

SCHOOL DISTRICT: Schoharie

INSTRUCTOR: TBD

FULL YEAR

COURSE PREREQUISITES: Accounting I. Grades 11-12.

BRIEF COURSE DESCRIPTION / OUTLINE: This course serves as an introduction to fundamental theory,
principles, and procedures for service and merchandising businesses with emphasis on such topics as
merchandise inventory, plant assets, promissory notes, accounting systems, payroll, internal control, bad
debts, adjustments and financial statements. (Can be taken for college credit.)

1/26/06