Certified Bookkeeping Certificate

This is an introductory course of study in financial accounting and financial reporting for business entities. (TAG# OBU010)

Income tax concepts will be stressed in the course, such as income, exclusions, deductions, adjusted gross income, capital gains and losses, exemptions, tax credits, and determination of income from business, trade, or profession. Attention is given to the reasoning behind major tax regulations and their effects upon the business firm and the impact of tax regulations upon managerial decision-making.

This course is a continuation of Taxation I.  Special emphasis is placed on taxation of corporate entities, partnerships, and sub-chapter S corporations.  Other specific topics will include state and local income taxes and wealth planning.

This course is an introductory course in spreadsheets using Microsoft Excel for Windows. Through a series of hands-on exercises, the student will create, edit, format, and print worksheets. Topics include: creating, saving, retrieving, formatting, editing, printing, creating formulas, using functions, naming cells and ranges, creating tables, creating charts, defining range names, validating data, sorting and filtering data, maintaining file organization, and using templates.Â

A comprehensive approach to teaching accounting concepts in a software environment utilizing data files designed to simulate real-world businesses so that students gain "hands-on" experience with performing accounting activities, producing financial statements, and analyzing company performance.

This second level course covers expert Excel features, including formatting with advanced techniques, working with templates and workbooks, working with lists, using analysis tools, managing and auditing worksheets, collaborating with workgroups, and using advanced format functions.Â

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

This review course is designed to prepare students to sit for the Certified Bookkeeper exam administered by American Institute of Professional Bookkeepers.