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    Polk State College
   
 
  Sep 24, 2017
 
 
    
Catalog/Handbook 2017-18

APA 2135 - Bookkeeping I


3 hours Lecture, 3 credits
Lower-Division College Credit
Prerequisite(s): ACG 2001
AA Elective: No
This course provides instruction in bookkeeping skills and adjusting entries (accruals and deferrals). The course discusses adjusting the trial balance, correction of accounting errors and performing the bank reconciliation, and recording and costing out inventory under the perpetual or periodic methods using approved practices from the Generally Accepted Accounting Principles (GAAP).



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