Transfers ToCSUDescriptionThis course is an introductory study of bookkeeping procedures relating to sole proprietorship companies. The course covers the entire accounting cycle of both service and merchandising companies. Topics covered are sales, receivables, purchases, payables, inventory, depreciation, cash management, bank reconciliation, payroll and payroll tax calculations, trial balance, and financial statement reporting. (HBCU, CSU) 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 Favorites (opens a new window) All catalogs © 2026 San Joaquin Delta College. Powered by Modern Campus Catalog™ .