Calling all business majors! Accounting is a prerequisite for almost every business degree. Also, any person interested in a job straight out of school will be much better prepared with an accounting course under his or her belt. This course gives students the necessary background for careers in general business or as accounting clerks, bookkeepers and accountants. You will learn the business accounting cycle procedures for a proprietorship, a partnership, and a corporation. Students become acquainted with the names and uses of important business forms: journals, ledgers, financial reports, payroll records, banking records, and tax records. Uncollectible accounts, plant assets, depreciation, notes and interest, accrued revenue and expenses, inventory dividends, and a voucher system are discussed.