Instruction in the basic keyboard of a word processor or other automated office equipment. Skill development and application to basic business materials. Writing assignments, as appropriate to the discipline, are part of the course. This course is recommended for all students who cannot Touch-Type with two hands. The study of accounting as an information system that produces summary financial statements, primarily for users external to a business or other enterprise.
Students study the common forms of business organization and business transactions.
Emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions, and other economic events on the financial condition and operating results of a business. Writing assignments, as appropriate to the discipline, are part of the course.