ARE 215
Small Business Accounting
Section: 601

Course Description

Record keeping for small businesses organized as sole proprietorships, partnerships, and family held corporations. Double entry accounting principals applied to service and merchandising businesses. General Journals, Combination Journals, Subsidiary Journals, Ledgers, Accounts Receivable, Accounts Payable, Posting, Worksheets. Financial Statements, Closing, Payrolls, Cost Basis, Depreciation, Section 179, Amortization, Financial Adjustments, and Income Tax Forms. Both manual and computerized systems. Semester project of keeping records for a business for a portion of the year.

DE Program

Agricultural Business Management

SUM1 5W 2019

Instructors

Classes Start:
May 15, 2019
Classes End:
June 18, 2019
Distance Education:
Yes
Class Type:
Lecture
Credits:
3.00
Delivery Method:
Internet
Restrictions:
Prerequisite: ARE 201 or EC 201 or EC 205

Tools