May 09, 2025  
2025-2026 Academic Catalog 
  
2025-2026 Academic Catalog
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OAS 103 - Office Accounting


Min Credits: 3

The primary emphasis of this course will be on a sole proprietorship operating a service business and a merchandising business. The course includes a study of the accounting cycle, beginning with business transaction and ending with the preparation of financial statements including end of the period adjusting and closing procedures. Other topics include bank reconciliation and cash control. The course includes an introduction to payroll processing. Students will be able to calculate payrolls and be familiar with payroll forms.

Lecture: 3 Lab: 0



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