May 03, 2025  
Course/Program Inventory 
    
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Course/Program Inventory

AOT 3050 - Accounting


Clock Hours: 214

Delivery Mode
on-ground

Prerequisites: Completion of General Office and Administrative Support
Specialist Certificates

Course Description:
The student will learn accounting basics, with a general background of accounting and will progress to specific accounting principles. The student will develop skills in: the basic accounting equation, T accounts, debits and credits, the accounting cycle and journal transactions, working with the general ledger, generating financial statements, and working with adjusting and closing entries.  Additionally, the student will gain experience in practicing / reviewing all skills developed through a project in working with a fictitious business. 

Student Learning Outcomes:
Course Competencies:

  1. Accounting: The Language of Business
  2. Analyzing Business Transactions
  3. Analyzing Business Transactions Using T Accounts
  4. The General Journal and the General Ledger
  5. Adjustments and the Worksheet
  6. Closing Entries and the Post-closing Trial Balance
  7. Accounting for Sales and Accounts Receivable, and Cash Receipts
  8. Accounting for Purchases, Accounts Payable, and Cash Payments
  9. Cash
  10. Payroll Computations, Records, and Payment
  11. Payroll Taxes, Deposits, and Reports
  12. Accruals, Deferrals, and the Worksheet
  13. Financial Statements and Closing Procedures