Programs & Courses
Financial Aid

ABT 221 Accounting I

Accounting I is an introduction to manual accounting. Emphasis will be placed on fundamental accounting principles and their application in day-to-day business situations. This course is based on a service business organized as a sole proprietorship.

This course covers basic bookkeeping and accounting skills including double-entry General Journal entries, posting to the General Ledger, preparing a trial balance, recording adjustments in a 10-column worksheet, producing period-end financial statements, closing the temporary accounts, maintaining petty cash, and preparing bank reconciliations. Accounting 1 provides a solid foundation for learners wishing to further their accounting skills through computer accounting programs, payroll or advanced accounting courses. 

Transfer Credits 
Please refer to the BC Transfer Guide.

ABT 101, ABT 191 is highly recommended.