Syllabus Information |
Spring 2022
Dec 26,2024 |
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 | Use this page to maintain syllabus information, learning objectives, required materials, and technical requirements for the course. |
| BT 165 - Introduction to the Accounting Cycle |
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Associated Term:
Spring 2022
Learning Objectives: Upon successful completion of this course, the student should be able to: 1. Analyze and record business transactions. 2. Record transactions using appropriate journals and ledgers (general and subsidiary). 3. Perform all steps necessary to complete the accounting cycle for merchandising and service firms. 4. Prepare balance sheet, income statement and statement of owner’s equity for a sole proprietorship. 5. Maintain customer and creditor accounts in subsidiary ledgers. 6. Prepare bank reconciliation and use a petty cash system and change fund. 7. Complete two introductory integrated manual problems. 8. Understand the link between accounting data and the underlying business reality. 9. Maintain legally required payroll records, perform calculations related to payroll and benefits, and record payroll in accounting records. 10. Complete worksheets and journalize adjusting and closing entries. Post entries to ledger accounts. Required Materials: Technical Requirements: |
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