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Course number : 5050004   
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 COURSE OBJECTIVES: Students will be able to journalize, post to ledger, prepare a trial balance and financial statements.  Students will learn about accounting principles and business terminology and will find the course useful whether the concepts are used for career or personal use.
COURSE COMPLETION: Students final mark for this course will based on 70% in class assignments and 30% final quiz
MATERIALS REQUIRED: Calculator, pencil, eraser, textbook: Horngren's Accounting Volume One, Canadian 11th Edition by Horngren, Harrison, Oliver, Norwood & Johnston. To purchase an used copy of this textbook please contact the BCJS office at This course uses the MyLab Accounting program. This program requires an access PIN code available in NEW textbook packages. If students purchase used texts there will be an additional fee to obtain the access PIN code.
Chapter 1
  • Business and Bookkeeping Terminology
  • The Basic Accounting Equation
  • Ethical Consideration in Business
  • Forms of Business Organizations
  • GAAP (Generally Accepted Accounting Principles)
  • Analyze a Business Transactions
  • Increases and Decreases in Accounts
  • Accounts
  • The Financial Statements and their relationship 
Chapter 2
  • The Account, the ledger, and the journal
  • The Chart of Accounts
  • Double Entry Accounting
  • Increases and decreases in the Accounts
  • Analyze and record a business transaction in a journal
  • Normal Balance of Accounts
  • Source Documents
  • Post from the journal to the accounts
  • Prepare a  Trial Balance
  • Using Accounting Forms (Journals, Ledgers, Trial Balance, Worksheet)
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Class Details

10 Sessions
Weekly - Tue

Montgomery Centre

Paula Hughes 



Schedule Information

Date(s) Class Days Times Location Instructor(s)
9/14/2021 - 11/16/2021 Weekly - Tue 6:30 PM - 9:30 PM Coquitlam, Montgomery Centre  Map Paula Hughes 

Textbooks and Fees Information

* denotes items required with registration.
Item Name SKU Price **
Horngren's Accounting 11th Canadian Edition *New book* * 978-0-13-473533-7 $195.00
** Price can vary based on attributes.

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