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The subject material covered in this course will give the student a fundamental understanding of Accounting concepts. The course follows the complete accounting cycle, and will enable the student the ability to start and maintain accounting records for a small business related to the Hospitality industry. The student will be able to post and cross-post entries for the General Journal and the General Ledger. The student will then finalize the reporting period by preparing and recording the adjusting and closing entries. The student will then be able to create and interpret the information presented in accounting statements such as: Income Statement, Balance Sheet, and Statement of Owner's Equity. Finally, the student will have the ability to start and maintain petty cash, and have a very basic understanding of paying an employee and the costs associated with having an employee.
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