OT 343 — Introduction to Bookkeeping
Introduction to Bookkeeping prepares an individual to perform day-to-day tasks in support of the financial aspects of an office. Although the entire accounting cycle is not covered in this course, basic accounting functions are practiced such as the use of the general journal and the general ledger. Students will learn and practice recording sales and accounts receivable; purchases and accounts payable; cash receipts and payments; and banking procedures. Payroll procedures are also covered in this course.