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West Valley College

Principles and Fundamentals of Accounting and Bookkeeping

West Valley College via California Community Colleges System

Overview

Advisory: NCWP 212. This course gives students the opportunity to develop an understanding of essential accounting and bookkeeping functions and analyze and record business transactions with debits and credits including the classification of items. Students have the opportunity to create charts of accounts and assign general ledger, prepare trial balances, adjust entries, and reconcile bank statements used in accounting/bookkeeping. Students are invited to apply these skills in various scenarios to: complete basic procedures using the general journal and ledger, make accounting adjustments, apply the monthly and annual closing processes, create a post-closing trial balance, and prepare an income, balance sheet, and cash flow statement.

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