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This course covers the fundamental principles of double-entry accounting, use of the general journal and general ledger, simple financial statements, the accounting cycle, control of cash, and an introduction to payroll accounting, purchases and sales.
Demonstrate a basic understanding of the double-entry accounting system.
Manually complete the entire accounting cycle for a service- based sole proprietorship on the accrual basis.
Prepare basic financial statements for a service-based sole proprietorship.
Demonstrate an understanding of control of cash processes and bank reconciliations.
Calculate basic payroll and payroll tax activity.
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