(1 CREDIT) (MATH CREDIT)
(4 CHS CREDITS, SCCC, ACC 121)

Open to 11th & 12th graders

This course introduces current procedures of financial accounting and Generally Accepted Accounting Principles (GAAP). The course emphasizes the analysis of business transactions and the study of the accounting cycle. Topical areas in the course include accrual-based accounting concepts; internal controls; financial statement preparation; and accounting elements of a corporate business entity. An Excel-based software system is utilized to practice and complete many of the problems. Ethical accounting standards are embedded throughout the course materials.