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Basic Accounting Concepts II

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City College of San Francisco

88 4th Street

Rm 515C

San Francisco, CA 94103

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45 hours course which meets on Tuesdays and Thursdays 10:30-12:45PM 10/24 -12/21.

Basic accounting concepts and procedures introduce to students recording business transactions into special journals and subsidiary ledgers for accounts receivables and accounts payables, cash payments and payroll using a manual accounting system; students learn about banking procedures, bank reconciliations, accruals and deferrals and preparing classified financial statements.

After successful completion of this course, students will be able to:

  • Explain the Accounting Equation for sales and purchases
  • Explain cash and accrual methods of accounting.
  • Analyze and record business transactions into special journals, the general ledger and subsidiary ledger accounts.
  • Reconcile bank accounts and petty cash fund.
  • Compute and record payroll and payroll taxes and deposits.
  • Calculate and record adjustments on the worksheet: accruals and deferrals
  • Journalize and post adjusting, closing and reversing entries and prepare postc1osing trial balance


This Course is free. The class title is ACBO 9207. Register at: http://www.ccsf.edu/en/future-students/future_noncreditstudents.html

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City College of San Francisco

88 4th Street

Rm 515C

San Francisco, CA 94103

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