ACC 250 - Certified Bookkeeper

3 Credits, 3 Contact Hours (3 lec.)

Advanced topics in the areas of accruals, deferrals, and the adjusted trial balance; correcting common transaction recording errors and the bank reconciliation; payroll accounting and the related Federal and State payroll law requirements; accounting for depreciation with regard to financial and tax accounting purposes; inventory valuation methods; and internal controls and fraud prevention.

Prerequisite(s): ACC 100 or ACC 211.
Information: Upon successful completion, students will be able to sit for a national exam administered by the American Institute of Professional Bookkeepers (AIPB).