This is beginning instruction for accounting. The course covers sole proprietorships and partnerships in a 5 journal, 3 ledger accounting system. All accounting principles (including journalizing in the 5 journals; posting to the general and subsidiary ledgers; adjusting and closing entries at the end of a fiscal period; financial statement preparation of balance sheets, owners' equity statements, and income statements; cash control systems; and payroll accounting are presented. The course covers the first 17 chapters of the Accounting I text. Classes will be held Tuesdays and Thursdays. Students must attend both evenings to receive credit. This course may be used toward the Secretarial Certificate Program.

Registration fee is $30.00 for Augusta residents, $35.00 for non-residents, plus textbook fee(s).