Certificate in Bookkeeping, Payroll and Tax Preparation

BPTC 410

Bookkeeping

SYLLABUS

TEXTBOOK: The following texts are used in the Certificate Program.

Book 1: Bookkeeping Made Simple Third edition. David A Flannery. Broadway Books. ISBN # 0767-917065

Book 2: Keeping the Books: Basic Record Keeping for the Successful Small Business. Linda Pinson.
Kaplan Publishing 6th Ed. ISBN # 0793-179297.

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This course is designed to instruct you to maintain a companies financial records. This is a hands on practical approach to bookkeeping.

COURSE CONENT:

CYCLE ONE—A PERSONAL/SERVICE-TYPE BUSINESS:

1). Assets, Liabilities, and Owner's Equity.
2). Business Transactions and Changes in the Fundamental.
3). Bookkeeping Equation.
4). The Balance Sheet.
5). The Ledger.
6). Owner's Equity Accounts.
7). Two-Column General Journal.
8). Posting the General Journal.
9). The Trial Balance and Work Sheet.
10). Financial Statements.
11). Closing the Ledger.
12). Cash Systems, Checking Accounts.
13). The Petty Cash Fund.
14). Cycle One Examination.

CYCLE TWO—A MERCHANDISING BUSINESS:

1). Purchases of Merchandise.
2). Cash Disbursements Journal.
3). Sales of Merchandise.
4). Cash Receipts Journal.
5). General Journal, Four-Column Format.
6). Eight-Column Work Sheet.
7). Financial Statements.
8). Adjusting and Closing the General Ledger.
9). Using a Combination Journal.
10). Cycle Two Examination.

COURSE OBECTIVES: This course is designed to give a step-by-step approach to bookkeeping principles. Chapters demonstrate use of financial statements, the ledger, the two-column general journal, and various other journals. Instruction includes true-to-life bookkeeping problems.

Exams: The questions and problems for each chapter are found in the book. There are two unit examinations in the book, which will need to be mailed, comprehensive problems will be open book.

GRADES: All examinations will receive a letter grade based on the following scale:

90-100%    = A
80-89%      = B
70-79%      = C
Below 70%  = F

You must receive a letter grade of C or higher to successfully complete the program.

QUESTIONS: If you have any questions about the course please feel free to e-mail me at the address provided or contact Breyer State at adm@breyerstate.com

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