2023-2024 San Joaquin Delta College Catalog 
    
    Apr 14, 2024  
2023-2024 San Joaquin Delta College Catalog
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BUS 10A Bookkeeping


Units: 3
Advisories: ENG 1A  or ENG 2A  and MATH 37  or MATH 37EX  with a grade of “C” or better. 
This course is an introductory study of bookkeeping procedures relating to sole proprietorship companies. The course covers the entire accounting cycle of both service and merchandising companies. Topics covered are sales, receivables, purchases, payables, inventory, depreciation, cash management, bank reconciliation, payroll and payroll tax calculations, trial balance, and financial statement reporting. (HBCU, CSU)



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