Transfers ToCSUDescriptionThis course addresses the accounting cycle for a small business. Topics covered include the fundamental accounting equation, types of accounts, debits and credits, the trial balance, the general journal, general ledger and preparation of financial statements. Adjusting entries, closing entries, and the post-closing trial balance will be prepared. Additional topics in this course include cash, cash controls, payroll, and employer taxes. This is an accounting course for small business in service environments. Note: This course is not open to students who have credit for or are currently enrolled in Business 1A. This course is not recommended for the student who has completed two years of high school bookkeeping with a grade of C or better. Note: This course is not open to students who have credit for or are currently enrolled in BUS 150 . This course is not recommended for the student who has completed two years of high school bookkeeping with a grade of C or better. (formerly BUS 11) Back to Top | Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window) Add to Backpack (opens a new window) All catalogs © 2026 El Camino College. Powered by Modern Campus Catalog™ .Usually HeldThu 11:10am–12:35pm 