Catalog 2023-2024

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NCBU 001: Principles and Fundamentals of Accounting and Bookkeeping

Course Description

This course gives students the opportunity to develop an understanding of essential bookkeeping functions, debits and credits, the analysis of business transactions, and the classification of items. This course also identifies and explores accounting cycles and cash systems. Students have the opportunity to learn to create a trial balance, adjust entries and reconcile bank statements used in bookkeeping. Students also have the opportunity to develop these skills through various scenarios and the completion of basic procedures using the general journal and ledger, making accounting adjustments, applying the monthly and annual closing processes, creating a post-closing trial balance, and preparing an income statement, a balance sheet and cash flow.

Units: 0

  • Non-Credit
  • Not transferable

Course Details

  • Grade Options: Satisfactory Progress
  • In-Class Lecture Hours: 48 – 54
  • In-Class Lab Hours: 0

Requisites and Advisories

  • Prerequisites: None
  • Co-Requisites: None
  • Advisory: None

Transfer Details

  • CSU/UC: Not transferable
Last Updated 7/19/23