ACCT 250 - Advanced Bookkeeping Practice (3,0) 3 Credits
Prerequisite(s): ACCT 101 - Financial Accounting and familiarity with the use of a personal computer.
This course emphasizes the complexities of bookkeeping, building on the accounting/bookkeeping principles covered in ACCT 101 Financial Accounting. Materials used in the course are those that are used to prepare for the Certified Bookkeeper Exam. The certified bookkeeper exam is administered by the American Institute of Professional Bookkeepers (AIPB). The AIPB certification is a high professional standard and the only national standard for bookkeepers. The exam is not part of the course but provides reasonable preparation. Emphasis is placed on adjusting entries, correction of errors, payroll, depreciation, inventory and internal controls.
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