BAM 110 Introduction to Accounting

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"On behalf of the faculty and staff of California Coast University, I wish to welcome you. You have made an excellent choice for continuing your education and choosing an educational institution that will help you meet your goals. 
At California Coast University, we created our programs to support the learning of busy professionals seeking to deepen and to broaden their knowledge and skills; and to help our students meet both professional and personal goals.  We look forward to helping you find success on your educational journey!"  
Patricia Insley, Ed.D.,
Academic Vice President
online courses

BAM 110 Introduction to Accounting

3 Semester Units

Introduction to Accounting reviews the basic approach to accounting with an emphasis on recording, measuring and communicating the accounting data of business. Basic accounting concepts will be explored, including the effects of transactions on financial statements, payroll accounting, accounting for professional and merchandising operations and state and federal income tax deductions.

Course Objectives:

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

  • Prepare an income statement, a statement of owner’s equity, and a balance sheet.
  • Understand the concept of journalizing: analyzing and recording business transactions into a journal.
  • Learn how to deposit, write, and endorse checks for a checking account.
  • Calculate gross pay, employee payroll tax deductions for federal income tax withholding, state income tax withholding, FICA (OASDI, Medicare), and net pay.
  • Understand how to record and post purchase and sale transactions.
  • Calculate depreciation using one of four methods: straight line, declining balance, units of production, and sum of the years’ digits.


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