Students will have an opportunity to learn the basics of accounting. The first semester will be dedicated to teaching the students the basics of debits and credits as well as showing students how to journalize and post entries to the general journal. Students will be able to complete the accounting cycle for a sole proprietorship by the end of the first semester from the beginning of a basic business transaction to the completion of the post-closing trial balance. Along the way in the first semester, students will learn how to work with bank reconciliations and cover payroll accounting.

The second semester of accounting will have students getting more detailed information on payroll accounting and working with a merchandising accounting system. The last 6 weeks of the semester, students will be working on cash and inventory as they touch on cost accounting.

When completing the first year of accounting, students should have the skills needed to qualify for an entry level position as an accounts receivable or accounts payable clerk. As a student enters college and works on their business degree, the beginning accounting course should give them the edge they need to be successful in their introductory course in accounting.