APA 1111 - Office Systems Accounting

3 hours Lecture, 3 credits
Lower-Division College Credit
Prerequisites: Completion of college preparatory math or placement at the college level in math.
This class provides a study of aspects important to the accounting cycle, including identifying and analyzing source documents, preparing journal entries, posting to the ledger, adjusting accounts at year end, preparing closing entries, and preparing worksheets and financial statements. In addition, students study accounts receivable and accounts payable systems including appropriate techniques of, and processes related to, accounting for accounts receivable and accounts payable. This course also provides a comprehensive and in-depth study of payroll accounting for small and mid-size businesses.

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