Recent SemestersFall 2026, Summer 2026, Spring 2026, Fall 2025, Summer 2025Class Size40 studentsCredits3PrerequisiteIt is advised that students have a knowledge of elementary algebra concepts and be able to read college-level texts. Transfers ToCSUDescriptionThis course provides basic knowledge of accounting terms, concepts, and procedures for a sole proprietorship form of business. Topics include analyzing and recording business transactions for service and merchandising firms and preparing simple financial statements. Accounting for cash, sales, purchases, payroll, and end-of-year procedures are presented. This course is designed for occupationally-oriented students and/or students preparing for Financial Accounting and Computerized Accounting.Usually HeldThu 6:30pm–9:40pm, Tue 6:00pm–9:10pm, Tue Thu 11:10am–12:35pm 