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Catalog 2024-2025

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NCBU 001: Principles and Fundamentals of Accounting and Bookkeeping

Course Description

This course gives students the opportunity to develop an understanding of essential accounting and bookkeeping functions and analyze and record business transactions with debits and credits including the classification of items. Students have the opportunity to create charts of accounts and assign general ledger, prepare trial balances, adjust entries, and reconcile bank statements used in accounting/bookkeeping. Students are invited to apply these skills in various scenarios to: complete basic procedures using the general journal and ledger, make accounting adjustments, apply the monthly and annual closing processes, create a post-closing trial balance, and prepare an income, balance sheet, and cash flow statement.

Units: 0

  • Non-Credit
  • Not transferable

Course Details

  • Grade Options: Satisfactory Progress
  • In-Class Lecture Hours: 48 – 54
  • In-Class Lab Hours: 0
  • Retake Policy: This is a noncredit course. Students can re-enroll as many times as necessary to achieve satisfactory progress.

Requisites and Advisories

  • Prerequisites: None
  • Co-Requisites: None
  • Advisory: NCWP 212

Transfer Details

  • CSU/UC: Not transferable