West Virginia University at Parkersburg Division of Business and Economics Uniform Course Syllabus

Name of course: Office Accounting Course No. ACCT 123

Department: Accounting Division: Business and Economics

I. Course Objectives

1. To prepare office workers to be able to help in doing bookkeeping and accounting.

2. To learn the generally accepted accounting principles.

3. To learn how to journalize and post journal entries.

4. To be able to prepare a worksheet and do adjusting and closing entries.

5. To be able to prepare a post-closing trial balance.

6. To be able to prepare financial statements.

7. To understand how to use special journals.

8. To understand how to do accounting for a service business and a merchandising business.

9. To understand how to handle bad debts.

II. Topics to be studied Accounting Concepts and Procedures Accounting Cycle: Journalizing and Posting Accounting Cycle: Preparing worksheets and financial statements Accounting Cycle: Adjusting and closing entries, post-closing trial balance. Banking Procedures and Control of Cash Payroll Concepts and Procedures Special Journals--Cash receipts, cash payments, purchase and sales Accounting Cycle for a Merchandising Business Accounting for Bad Debts

III. Special Projects to Be Included in Course - Two Mini Practice Sets

IV. Methods of Student Evaluation

Six Tests Two Mini Practice Sets Assignments and Classwork

V. Assessment of Outcomes A large majority of the students should pass this course with a grade of “C” or better.

VI. Other Information Does not count toward four-year BSBA Degree.

Updated Spring 2003