This course focuses on instruction in standard bookkeeping procedures and the small professional, service merchandising and retail sole proprietorships. Emphasis is given to journals, posting, preparation of a trial balance and financial statement, and procedures for handling petty cash, bank deposits, withdrawals and payroll.
Book required: Small Business Accounting, Lita Epstein with Susan Myers/Wiley, ISBN: 978-0-470- 19863-6.
Book is only a reference; not all chapters will be covered.