Introduces a computerized general ledger system to develop and maintain accounting records.

Examines the conceptual framework of accounting, the accounting process, the measuring, valuing, and reporting of assets, and the preparation of complex financial statements.

Examines the measuring, valuing and reporting of liabilities, investments, and stockholders' equity, as well as problems related to the measurement of enterprise income.

Examines the fundamentals of governmental accounting.

Introduces federal income taxation for individuals and businesses, including the preparation of Form 1040 and support schedules, and the treatment of special tax situations.

Introduces taxes affecting businesses, including the preparation of payroll registers and payroll related documents and tax forms.

Introduces the auditing process as applied to financial statements.

Examines the basic structure of accounting, including receivables, payables, merchandise inventory, deferrals, accruals, and internal controls.

Examines fixed assets, current liabilities, payroll systems, corporations, stocks and bonds, preparation of statement of cash flows, and financial statement analysis.

Examines the development of costs for manufacturing concerns, determination of net income, development of managerial information and evaluation of performance.