West Los Angeles College Schedule of Classes and Planner

NOTE: Same as Accounting 21 plus Accounting 22. DESCRIPTION: This course emphasizes basic accounting theory and practices which include an analysis of records of original entry and their relationship to the general ledger, controlling accounts and their subsidiary ledgers, the voucher system, periodic adjustments, worksheets, financial statements, and closing the ledger.

PREREQUISITE: Accounting 1 or Accounting 21 and 22 with a grade of "C" or better. DESCRIPTION: Accounting principles and procedures relating to partnerships and corporations, accounting for manufacturing, cost accounting, branch and department accounting, interpretation of financial statements, supplementary statements, data processing and management controls are covered. This course is acceptable for Management 1B credit at UCLA.