2025-2026 San Joaquin Delta College Catalog 
    
    May 24, 2025  
2025-2026 San Joaquin Delta College Catalog
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BUS 10A Bookkeeping


Units: 3
Hours: 54 hours LEC
Grade Options: Letter Grade
Term Typically Offered: Every term
Advisories: ENGL C1000  or ENGL C1000E  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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