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).