This course is the first of two designed to provide students with technical instruction and practical
experience in double-entry accounting systems. Instruction includes an orientation, workplace safety, resource management, business math, tools and equipment, and employability skills. Emphasis is placed on regulatory agencies and professional groups, basic accounting principles, journals, general ledgers, worksheets, financial statements, adjusting and closing entries, spreadsheet accounting, accounts payable, accounts payable subsidiary ledgers,uncollectible accounts receivable, inventories and investments, short-term liabilities, and basic banking principles and procedures related to accounting.