Bookkeeping for Small Business

English language proficiency requirements

Students registering in post-secondary level courses (numbered 100 to 499) will be required to meet the English language entrance proficiency requirements. Students in ELS or the University Foundations programs can register in those courses identified in the University Foundations program with lower levels of language proficiency.

Please note that not all courses are offered every semester.

BSB BK01

0 credits

Bookkeeping Level I

Prerequisite(s): None.

An essential introduction to bookkeeping, preparing students with theoretical foundations and applicable knowledge. Topics include the accounting model, basic financial statements, general ledger, and government taxation. Completion of all the functions of the accounting cycle, from transaction analysis to closing the books.

Note: Students with credit for ABT 143 cannot take this course for further credit.

BSB BK02

0 credits

Bookkeeping Level II

Prerequisite(s): B or better in BSB BK01.

This is a continuation of Bookkeeping Level I and covers preparation of financial statements, accounts receivable, accounts payable, subsidiary ledgers, bank reconciliations, payroll, government taxation, trial balances, and year-end.

BSB CA01

0 credits

Computerized Accounting Level I

Prerequisite(s): B or better in BSB BK02.

Integrated bookkeeping/accounting software is a standard for small businesses. This course covers journal entries, purchases/sales orders and quotes, invoicing, receipts and payments for payables, receivables, and inventory. Students will also become familiar with the reporting and tax features using accounting software. Payroll is not covered.

Note: Students should be competent in computer skills before taking this course.

BSB CA02

0 credits

Computerized Accounting Level II

Prerequisite(s): B or better in BSB CA01.

This course is a continuation of Computerized Accounting Level I and covers modules in banking, payroll, projects, inventory, adjustments and closing. This course does not teach accounting fundamentals.

Note: Students should be competent in computer skills before taking this course.

BSB PA01

0 credits

Payroll Accounting

Prerequisite(s): B or better in BSB BK01.

A general payroll accounting course not specific to any one business. This course will teach students to perform functions related to the maintenance of a payroll accounting system. Emphasis is on the actual calculation of earnings and deductions that conform to federal and provincial laws and good accounting practices. Includes the completion of forms required by law and the necessary accounting entries that are performed along with basic payroll recordkeeping.

BSB PRACT

0 credits