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The Accounting option provides the student with an understanding of the nature of the accounting process. The student is taught how to journalize business transactions for a service and merchandising businesses. The student is also taught how to record adjusting and closing entries and how to prepare financial statements manually and on the computer. Procedures used in accounting for payroll, notes, uncollectibles, inventory, and depreciation are included.
All business enterprises, government bodies, churches, clubs, fraternal organizations, etc., require some type of accounting records. These accounting records provide information necessary for the efficient operation of the unit and make the information available in the usable form to the owners, members, creditors, government agencies, etc. Upon completion of this program, students should be prepared to enter the job market as an accounting clerk.
The student must have at least a “C” average in OAD 104, OAD 135, OAD 136, and OAD 219 to receive this certificate or degree. In addition, the student must have at least an overall “C” average.