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Syllabus Information


Fall 2023
Apr 15,2024
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Information Use this page to maintain syllabus information, learning objectives, required materials, and technical requirements for the course.

Syllabus Information
BT 165 - Introduction to the Accounting Cycle
Associated Term: Fall 2023
Learning Objectives: Upon successful completion of this course, the student will be able to:
1. Explain the relationship between the accounting equation and double-entry bookkeeping
2. Describe how information from the accounting cycle flows into financial statements for a sole proprietorship
3. Analyze and record business transactions, including payroll, accounts receivable and accounts payable, using appropriate accounting journals and ledgers
4. Perform the complete steps of the accounting cycle for service and merchandising businesses
5. Prepare a balance sheet, income statements, and statement of owner’s equity for a sole proprietorship
6. Maintain customer and creditor accounts in subsidiary ledgers
7. Prepare a bank reconciliation and use a petty cash system and change fund
8. Complete all steps of the accounting cycle in a manual practice set
Required Materials:
Technical Requirements:

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