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Master Course Outline
Practical Accounting

Course Number: OT 161
Credits: 5
Hours per Quarter: 50

Lecture Hours:50


Description
Studies accounting principles and applies bookkeeping procedures that can be applied to a variety of business operations. Emphasis placed on the analysis, journalization and posting of transactions typical of a small office. Students also formulate and interpret financial statements; record adjusting, closing, and reversing entries; reconcile bank statements; manage petty cash; account for bad debt; and perform payroll calculations and entries.

Intended Skills and Attitude Outcomes
A. Student will be able to complete accounting simulations that demonstrate their ability to maintain office books, manage cash, carry out payroll functions, and perform all steps in the accounting cycle including:
B. Student will analyze, journal, and post transactions typical of a small business.
C. Student will complete the adjust entries.
D. Student will perform closing entries and the post-closing trial balance.
E. Student will produce financial statements: income, owner's equity and balance sheet.


Syllabi Listing
Course
Year Quarter
Item
Instructor  
OT 161
Spring 2009
6645
Linda Lane
OT 161
Spring 2008
6645
Linda Lane
OT 161
Spring 2007
6645
Linda Lane
OT 161
Spring 2004
6645
Linda Lane
OT 161
Winter 2003
1725
Krista Mahan



Two Year Projected Schedule

Year One* Year Two**
Fall
Winter
Spring
Summer
Mini 
Fall
Winter
Spring
Summer
Mini
 
X
 
 
 
 
X
 
 
 

*Year one is all odd years (2003-2004)
**Year two is all even years (2004-2005)