General Accounting

Topics in analyzing source documents, recording business transactions in a journal and posting entries in a ledger. How to prepare a trial balance, gather adjustment data and complete a worksheet are covered, as well as how to prepare financial statements and post-closing entries.

Learning Objectives

  • Describe the basic accounting cycle and define the basic elements used such as asset, liability, owner's equity, revenue, and expense accounts and posting debits and credits
  • Post to the general journal and general ledger, and prepare adjusting entries
  • List the steps in the accounting cycle; prepare a post-closing trial balance and interim statements and the statement of owner’s equity
  • Prepare a classified income statement and balance sheet, compute working capital and current ratio and journalize closing entries for a business
  • Identify and perform functions relative to bank accounts and cash funds


Bank personnel at any level with little or no accounting background

This course requires proctored exams.

Course Credits

College Credit Recommendations: In the lower division baccalaureate/associate degree category, 3 semester hours in Accounting, Introduction to Financial Accounting or Principles of Accounting

For group registrations or more information, please contact


 Course Advantages

  • Collaborative​ communities
  • Convenience and flexibility
  • ​Expert instructors
  • Interactive discussions
  • Real-world assignments

 Registration & Pricing


Facilitated Course
ABA Member  • $471
Nonmember • $566
Bill Me Option

Textbook - Printed
ABA Member  • $ 129
Nonmember • $ 159

Additional fees and taxes may apply.

 Upcoming Dates

  • March 19, 2018
  • July 23, 2018