This is a beginning financial accounting course designed to introduce students to the recordkeeping side of accounting. The field of Accounting focuses on planning, recording, analyzing, and interpreting financial data. This course will set the primary focus on the planning and recording aspects of the accounting world. The aspects of analyzing and interpreting will be built in according to the progression of learning during the year. Accounting students will record transactions, achieve an understanding of debits & credits, discover special journals, post to ledgers, and apply the accounting cycle to a sole proprietorship and a partnership. Special accounting procedures are included for payroll, uncollectible accounts, and depreciation. Students will apply the accounting knowledge in the Spring through use of computer simulations.