Olympic College Transcript Agreement


II.  LEARNING OUTCOMES/ASSESSMENT METHODS


Internetworking II
OFTEC 121 - 5 credits

LEARNING OUTCOMES
ASSESSMENT METHOD
A.   A.  
B.   B.  
C.   C.  
D.   D.  
E.   E.  
F.   F.  

 
 

III.   REPRESENTATIVE CONTENT

      1.      To prepare vocationally the students who plan to enter the job market as a beginning
      bookkeeper.
2.      To prepare other students entering the field of business as to the importance of good
      accounting records.
3.      To help prepare students that may be interested in the professional field of accounting.
4.      To help students in general as to the importance of bookkeeping in their personal lives.
5.      The student will learn systematically the concepts and have varied practice in the
      accounting cycle.
6.      The students will learn to satisfactorily perform the many duties of the beginning
      bookkeeper:
a.      Analyzing business transaction: assets, liabilities, and own’ers equity accounts.
b.      Analyzing business transactions: revenue and expense accounts.
c.      Recording business transactions in ledger account form; the trial balance.
d.      The general journal and posting.
e.      Adjustments and the worksheet.
f.        Closing entries and the post-closing trial balance.
g.      Accounting for professional enterprises.
h.      Accounting for merchandise:  sales.
i.        Accounting for merchandise:  purchases.
j.        Cash receipts and cash payments.
k.      Worksheet and adjusting entries for a merchandising business.
l.        Financial statements and closing entries for a merchandising firm.
m.    Bank accounts and petty cash.
n.      Payroll accounting: employee earnings and deductions.
o.      Payroll accounting: employer’s taxes, payments, and reports.*

III.   REPRESENTATIVE CONTENT

Abbr/Cn
OFTEC 121



In narrative or outline format describes the areas of expanding on the course description. This may
include specific performance or learning objectives as well as topics to be covered.

Please mark with an asterisk (*) those course objectives that indicate a multicultural content.

 To prepare vocationally the students who plan to enter the job market as a beginning bookkeeper.
To prepare other students entering the field of business as to the importance of good accounting records.
To help prepare students who may be interested in the professional field of accounting.
To help students in general as to the importance of bookkeeping in their personal life.
The student will learn systematically the concepts and have varied practice in the accounting cycle.  The student will learn to satisfactorily perform the many duties of the beginning bookkeeper.

1.       Analyzing business transactions:  assets, liabilities and owner’s equity accounts.
2.       Analyzing business transactions;  revenue and expense accounts.
3.       Recording business transactions in ledger account form; the trial balance.
4.       The general, journal and posting.
5.       Adjustments and the work sheet.
6.       Closing entries and the post-closing trial balance.
7.       Accounting for professional enterprises.
8.       Accounting for merchandise:  sales.
9.       Accounting for merchandise:  purchases.
10.   Cash receipts and cash payments.
11.   Work sheet and adjusting entries for a merchandising business.
12.   Financial statements and closing entries for a merchandising firm.
13.   Bank accounts and petty cash.
14.   Payroll accounting:  employee earnings and deductions.
15.   Payroll accounting:  employer’s taxes, payments, and reports.
(Payroll accounting will be covered if time permits).