ACC 135 — Bookkeeping I Units: 3
This is the first in a two-course accounting sequence and introduces the fundamentals of financial accounting. Learn how to record and report business transactions and prepare financial statements. Key topics include adjusting and closing entries, sales and accounts receivable, purchases and accounts payable, cash management, banking procedures, and payroll processing. Through hands-on assignments and real-world examples, you will gain practical experience applying accounting principles in business settings.