The Heart of Accounting

This short four-hour accounting course uses a step-by-step approach that carefully leads the student to a hands-on understanding of the basic accounting cycle and how to prepare a small business financial statement. Knowing how to write general journal entries (translating financial events into accounting transactions) is an essential skill that must be mastered in order to speak the language of business, which is accounting. This requires a solid grasp of how debits and credits work. Unique to this course, is John Day's innovative "six-step method" that makes these critical concepts easy to learn. For those who want to hone their newly acquired accounting skills, 100 practice journal entries related to sole proprietorships, partnerships, corporations, and non-profit organizations are presented at the end of the course.