Introduces accounting concepts and financial statements for sole proprietorships. Learners analyze and record routine transactions, adjusting entries, and closing entries. Learners prepare the Income Statement, Statement of Owner's Equity, and the Balance Sheet from the financial records they create for service and merchandising businesses. Covers accounting for sales, inventory, cash, and receivables.

Expands on the accounting concepts presented in Accounting 1. Introduces the learner to fixed assets, intangible assets, current and payroll liabilities, partnerships, corporations, bonds, the statement of cash flows, and financial statement analysis.

Introduces learners to the basic concepts of using Microsoft Excel with hands-on, project based activities. Learners will develop foundational skills by applying concepts explored to effectively utilize the functions and features of Microsoft Excel including creating worksheets, entering/editing data, selecting cells/ranges, creating basic charts, formatting entries and creating/modifying basic formulas.

Prepares the learner to compare the cost accounting environment with other accounting environments, identify production costs, analyze production components of accounting reports, analyze production flows, classify production costs as direct, indirect and fixed, variable, or mixed, apply cost assignment methods, process production costs using job order costing and process costing, allocate departmental overhead.

Prepares the learner to analyze financial performance from a managerial perspective. Learners will examine capital budget investments, compare capital structures, prepare a master budget, prepare standard costs, develop a working capital management strategy, and explore implementing sustainability into business practices.

This course integrates algebraic concepts, proportions, percents, simple interest, compound interest, annuities, and basic statistics with business/consumer scenarios. It also applies math concepts to the purchasing/buying and selling processes.

This course is designed to review and develop fundamental concepts of mathematics in the areas of algebra, geometry, trigonometry, measurement and data. Algebra topics emphasize simplifying algebraic expressions, solving linear equations and inequalities with one variable, solving proportions and percent applications. Geometry and trigonometry topics include; finding areas and volumes of geometric figures, applying similar and congruent triangles, applying Pythagorean Theorem, and solving right triangles using trigonometric ratios. Measurement topics emphasize the application of measurement concepts and conversion techniques within and between U.S. customary and metric system to solve problems. Data topics emphasize data organization and summarization skills, including: frequency distributions, central tendency, relative position and measures of dispersion. Special emphasis is placed on problem solving, critical thinking and logical reasoning, making connections, and using calculators.