Business Accounting (BUSA)

BUSA 100 Accounting Fundamentals for Bookkeepers 36 Hours

The first course in the series covers foundational topics such as basic principles, concepts, and assumptions of accounting, journal entries and adjusting journal entries, the general journal and general ledger, as well as the adjusted trial balance, closing procedures, and financial statements. Upon completion, students will have a solid understanding of accounting fundamentals in preparation for the bookkeeping certification exam. (Apportionment)

BUSA 101 Accounting Principles for Bookkeepers 36 Hours

The second course in the series builds upon the foundational accounting knowledge, offering a deeper focus on accounting for sales, receivables, cash receipts, purchases, payables, cash payments, property, plant, equipment, internal controls, and cash. Upon completion, students will have a more detailed understanding of these topics, further preparing them for the bookkeeping certification exam. (Apportionment)

BUSA 102 Payroll Fundamentals for Bookkeepers 36 Hours

The course covers key payroll accounting topics such as calculating employee salaries and wages, payroll deductions and withholdings, and analyzing and recording payroll transactions. Upon completion, students will have a solid understanding of payroll fundamentals in preparation for the bookkeeping certification exam. (Apportionment)