This introductory course covers the fundamentals and procedures of accounting. The course is designed to meet the needs of the business student, the college student, as well as the student who wishes to continue their study of accounting. Emphasis is placed on the development of the technical procedure involved in the accounting cycle, journalizing, posting, adjusting and closing the books and preparing the financial statements for a service and merchandising business. A significant amount of accounting on computers will be covered and the SmartBoard is used to introduce various aspects of the accounting system. Excel spreadsheets will be utilized along with automated simulations.