Accounting 11 is a general survey course that walks students through the Accounting Cycle so they are equipped to perform the essential tasks of bookkeeping for a services oriented business upon course completion. The basic principles and concepts of double-entry accounting are learned in a sequential fashion, starting with the simpler foundational concepts, escalating in a fashion that will eventually allow students to perform all aspects of the Accounting Cycle which they apply through completing a major project. Along the way, students will investigate ethical issues related to financial accountability, explore careers in the field, understand the notions of effective financial performance and gather basic skills related to personal budgeting and planning. Many students who enjoy Accounting 11 go on to Financial Accounting 12, which deals with in-depth activities such as merchandise oriented accounting, taxation, more complex forms of financial reporting and financial analysis. It is not uncommon for students who do well in Accounting 11 and 12 to go into a related field after high school, making the course a very practical and relevant learning experience. As well as having practical benefit, for both career or personal enrichment, the study is often found to be enjoyable for its hands-on workbook style approach to learning. The course is designed so that any kind of learner can succeed, whether or not a student has strong math and numeric competencies.
Accounting 11 is a prerequisite course for Accounting 12. Upon completion of this course, students will have acquired a good understanding of accounting terminology and the essential principles and procedures of Bookkeeping. Major Modules include: Double-Entry bookkeeping (debits and credits), General Journals, General Ledgers, Worksheets, Income Statements, Balance Sheets, Accrual Methods, Financial Adjustments and Depreciation, and the elements of simple financial reporting.
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