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BUAC 066 — Fundamentals of Bookkeeping Units: 3

This course covers the essential elements of bookkeeping practice upon which advanced work in other accounting courses is based. Topics include the basic accounting equation, uses of journals and ledgers, preparation of financial statements, adjusting and closing entries, bank account reconciliation, and payroll. Lecture Hours: 36 Lab Hours: 54 Repeatable: No Grading: Letter Prerequisite: None Advisory: MATH 065. Limitation on enrollment: None Transfer Status: None Degree Applicable: AA/AS COD GE: None CalGETC: None

Prerequisites: MATH 065

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