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Accounting Fundamentals I

Course number : 5050002   
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COURSE OBJECTIVES: This is a non-computerized course. They will learn to prepare financial statements for service type businesses, prepare adjusting journal entries, post and close the general ledger, prepare bank reconciliations and be introduced to some of the GAAP principles and practices of accounting.
PREREQUISITES: Bookkeeping
COURSE COMPLETION: Students final mark for this course will be based on 60% in-class open book and closed book assignments and 40% quiz.
MATERIALS REQUIRED: Calculator (the use of cell phones are not permitted in this class), pencil, eraser and  Textbook: The latest Canadian edition of Horngren's Accounting Volume One with MyLab access.
 
TOPICS
 
 
Session 1 – Chapter 3
  • Accrual-Basis versus Cash-Basis Accounting
  • GAAP Principles of Revenue & Expense recognition
  • Adjusting the Accounts
  • Journalize and post adjusting entries
 
Session 2 – Chapter 3
  • Cont Chapter 3
 
Session 3– Chapter 3
  • Cont Chapter 3
 
Session 4 – Chapter 3
  • Cont Chapter 3
Session 5 –Chapter 4
  • Journalize and post the closing entries
Session 6 – Chapter 4
  • Classifying assets + liabilities
  • The Classified balance sheet
 
Session 7 - Chapter 4
  • Current Ratio
  • Debt Ratio
  • Interpreting Ratios
 
Session 8 - Chapter 8
  • Preparation of Bank Reconciliations and related journal entries
  • Sarbanes-Oxley Act
     
Session 9 – Chapter 8
  • Cont Chapter 8
Session 10 - Quiz
  • In-class quiz Chapters 3,4 & 8
 
  • Prepare the Post Closing trial balance
  • Completing the Accounting Cycle
 
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Class Details

10 Session(s)
Weekly - Mon, Tue, Wed, Thu, Fri

Location
Montgomery Centre

Instructor
BCJS Instructor _TBD 

 

Notice

Please read:  This course is offered in our flexible format. Please email BCJSinforequest@sd43.bc.ca to find out which software is needed for this class, should you choose to attend remotely. Materials: Basic standard desktop calculator *Required textbook for this course is Horngren's Accounting 12th Canadian Edition with MyLab access which will be the student's responsibility to purchase. If you do not purchase the required ebook and MyLab access in advance, you will need to buy online with a credit card in class on day one.

Tuition: 

$399.00

View Certificate Series Information

Schedule Information

Date(s) Class Days Times Location Instructor(s)
6/9/2025 - 6/20/2025 Weekly - Mon, Tue, Wed, Thu, Fri 09:00 AM - 12:00 PM Coquitlam, Montgomery Centre  Map BCJS Instructor _TBD 

Textbooks and Fees Information

* denotes items required with registration.
Item Name SKU Price **
Horngrens Accounting 12th Canadian Edition EBook with MyLab 9780136889632 $99.99
** Price can vary based on attributes.

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