Legal reasoning as it has evolved in the U.S. will be one of the central topics of study. Several leading antitrust cases will be studied to illustrate the reasoning process and the interplay between business, philosophy, and the various conceptions of the nature of law. We will examine contemporary legal problems and proposed solutions, especially those most likely to affect the business community. Required for the CALCampus Legal Assistant Certificate Program. This course provides instruction in the systematic recording of the monetary value of business transactions in a book of accounts.
Bookkeeping is the preliminary record-keeping state of accounting.
Topics include the double entry system, ledgers, journals, financial statements, adjusting entries, Income and expense statements, balance sheets, closing entries, and general journal closing entries. This course is intended for students who want to familiarize themselves with Bookkeeping processes in business. Especially, good for small-business owners wanting to take care of their own accounting practices. The focus is on eight accounting topics related to financial records and the implications for decision-making of each. Emphasis is on analysis of source documents and posting procedures for automated accounting and on accounting and bookkeeping procedures for the small business manager.