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Accounting is the "language of business," and bookkeeping plays an essential role in the operation of every successful business. In this online course, students learn the accounting concepts and practices that underlie all accounting systems, whetehr manual or software-based. They receive an introduction to the entire accounting cycle, from transactions analysis to preparation of journals, ledgers, trial balances and financial statements, including the the Balance Sheet, Income Statement and Statement of Owner's Equity. This course is often taken by business owners and managers, and is a prerequisite for students planning to take the Bookkeeping Certification courses.