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Website Catalog
SUNY Broome Community College
  Feb 21, 2018
Website Catalog
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BUS 108 - Accounting for a Service Business

Introduction to basic accounting procedures.  Topics include journals and ledgers, fundamental financial statements, cash and credit transactions, internal control over cash, bank reconciliation’s and adjustments to cash.  Merchandise transactions, special journals, estimating and recording credit losses, payroll procedures, and journal entries.  Includes a major project using the computerized accounting program Quickbooks Pro.

Credits: 4
4 Class Hours
(May not be used as a prerequisite for BUS 101, see BUS 100)

Course Profile
Learning Outcomes of the Course:

Upon successful completion of this course the student will be able to:

1.  Define accounting terms used in business.
2.  Record business transactions for a service-based business using Quickbooks Pro.
3.  Prepare and analyze financial statements.
4.  Through the successful completion of written assignments and computer assignments, demonstrate an understanding of the accounting cycle.
5.  Successfully complete assignments that show the students understanding of internal control systems.
6.  Demonstrate the ability to record proper entries and prepare a payroll.
7.  Through the successful completion of assignments and a major project, demonstrate a thorough understanding of Quickbooks software and the accounting process for a small business.

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