Bookkeeping II

Duration: 24 hours

Description: This course will expand on the accounting cycle introduced in Bookkeeping I. Specialized journals, subsidiary ledgers, making adjusting entries, and payroll will be addressed in this course.

Objective: The student will be able to handle transactions through the use of specialized journals and subsidiary ledgers.

Course Content:

Accounting for Sales

Accounting for Cash Receipts

Accounting for Purchases

Accounting for Cash Payments

Recording General Journal Transactions

Preparing a Ten-Column Work Sheet

Preparing Financial Statements for Corporations

Recording Adjusting and Closing Entries

Payroll Accounting and Tax Records