BPA 214 - Professional Bookkeeper Keystone

3 credit hours - Three hours weekly; one term.
Develop a deeper and broader knowledge of basic accounting fundamentals. Study theory and procedures related to the legal forms of business. Learn accounting treatment for error correction, accounting adjustments, payroll, depreciation, inventory, internal controls and fraud prevention. Examine professional responsibilities and ethics. Prepare for the Professional Bookkeeper Certification Exam.

Prerequisite(s): BPA 201 (formerly BPA 211) or permission of the department chair.

Location(s) Typically Offered: Arnold Main Campus (MC) and Online (OL)

Term(s) Typically Offered: Fall and spring

Course Outcomes:
Upon successful completion of this course, students will be able to:

Explain the basic accounting functions for a service or merchandising entity.
Prepare transactions for an accounting system for a service or merchandising entity.
3. Describe internal controls and fraud protection as related to accounting.
4. Demonstrate an understanding of professional responsibilities and ethics for the accounting profession.