COMPUTER ACCOUNTING I Accel.
Semesters 2
Business Credits 1
Fee: $17 (for working papers) The accounting principles
taught in this course are based on a double-entry
system. Activities include: preparing worksheets,
journalizing, posting, preparing payroll taxes, and
financial statements, and introducing automated accounting,
spreadsheeting and graphing. Accounting problems are
solved using a calculator. One desktop calculator
is provided for each two students. Use of computers
will be included as scheduling allows.
ADVANCED/COMPUTER ACCOUNTING Accel. Semesters 2
Business Credits 1
Prerequisite: Accounting I & Keyboarding Applications
This advanced course includes an in-depth study of
accounting principles, procedures, and techniques
used in keeping financial records of sole proprietorship,
partnership, and corporations. Skills are developed
in analyzing, interpreting, summarizing, and reporting
information; preparing formal statements and supporting
schedules; using vouchers and coding; using inventory
control and budgeting systems. Skills are developed
in spreadsheet template design, input, calculation,
manipulation, and printing financial data. Spreadsheet
and automated accounting applications are included.
A desktop calculator is provided for each two students;
a computer is provided for each student.
PERSONAL FINANCE Accel. Semesters 2
Business Credits 1
This course applies economic concepts in the development
of personal goals, values, decision making, resource
management, buying of goods and services and financial
planning. Concepts are applied through study and problem
solving. Areas covered include: consumer investment
(stocks, bonds, mutual funds, real estate); wages
(understanding withholdings, insurance, salaries,
commissions, hourly rates); home expenditures (owning
vs. renting, financing energy conservation, selecting
furniture and appliances, and general maintenance);
understanding taxes (income tax preparation, property
tax, sales tax, excise tax); financial responsibility
(savings/checking accounts, loans, credit, estate
planning); buying insurance (life, health, automobile,
personal property); consumer awareness (product knowledge,
using label information, understanding weights and
measurements, intelligent shopping skills, current
consumer protection laws, and typical consumer frauds);
purchasing (food, clothing, personal items, recreation,
automotive and education).
