Syllabus Information |
Spring 2025
Nov 23,2024 |
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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 2025
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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