Letters, graphics, reports, and learning how to merge all of them will be addressed. This course provides training to develop skills and knowledge a student can use in everyday personal business activities and in clerical jobs in business where recordkeeping is involved. Training is received with cashiers records, checks and bank statements, petty cash, budgets, retail sales and purchases, records, payroll cash, journals, and general ledgers. Students use adding machines and calculators for arithmetic fundamentals. Success in the course requires legible writing, neat and accurate work, ability to analyze transactions carefully and at least average ability in mathematics.
Students use adding machines and calculators for mathematics fundamentals.
Completion of this course provides the student with a job entry level skill. Manual accounting acquaints students with methods used in a variety of businesses. It includes departmental accounting, payroll and tax records, bad debts, depreciation, accruals, partnership accounting, voucher systems, corporation accounting, accounting for various types of sales such as c.o.d., consignments and installments, budget control, notes payable and receivable, cost accounting in manufacturing and data processing. 12 Speedwriting is a course that provides the student with the skill of rapidly taking notes in class as well as for a job. It has been used as 28 a replacement for shorthand.