Accounting 1A/1B

This course provides students with a general understanding of accounting principles that are used in the operation of a business.  Students will learn how to analyze business transactions as well as how to record those transactions into accounting journals. Other topics covered include maintaining business checking accounts, preparing financial statements, closing business accounting records, payroll accounting and taxes. Students will understand the difference between sole proprietorships, partnerships and corporations as well as accounting regulations for each. The course requires daily computer use and can be taken for math credit. Successful completion of this course may earn you business credits at Baker College and Oakland Community College free of cost.

Accounting 2A/2B

This course explores the concepts covered in Accounting 1 in greater detail as well as introduces new ones. Accounting 2 primarily focuses on accounting for merchandising businesses and businesses organized as corporations. Topics covered include uncollectible accounts receivable, accounting for inventory, notes and interest, depreciation, accrued revenue and expenses, and cost accounting. This course will continue to utilize computerized accounting as well as introduce students to hands-on accounting simulations. This course can be taken for math credit. Successful completion of this course may earn you business credits at Baker College and Oakland Community College free of cost.