This course is designed to enhance skills learned in Information Processing 2. Emphasis is placed on areas currently requiring the greatest use of time in information processing, as determined by recent time studies in the field. Students complete log sheets and other records that are used in an information processing center. Language arts and proofreading skills are stressed. Skills needed for keeping accurate records in a single proprietorship and a partnership are emphasized.
Students study the accounting cycle as it pertains to small business opportunities.
They work in a fully computerized laboratory to enhance their knowledge of payroll, financial statements and cash control systems. This course provides an excellent background for college-bound students who plan to major in accounting or other business fields. Accounting 1, Part 2 Students learn the accounting methods used in inventory systems, distribution methods and dividend depreciation in a merchandising business organized as a corporation. The course provides a framework for the preparation of corporate financial statements using a computerized accounting system. This course covers the U.S. legal system, including the terminology of contracts, negotiable instruments, sale of personal property, bailments, agencies, partnerships, corporations, insurance, suretyship, real property, and enforcement of law.