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Certified Bookkeeper

The Certified Bookkeeper designation, awarded by the American Institute of Professional Bookkeepers, assures employers that individuals have the skills and knowledge required to carry out all the bookkeeping and accounting functions up through the adjusted trial balance, including payroll functions.

Mastering Adjusting Entries

Upon completion of this course, students should be able to understand accruals, and deferrals, calculate and record adjusting entries for both accrued revenue and expenses and deferred revenue and expenses, construct an unadjusted trial balance, add the adjustments, and complete the adjusted trial balance.

Mastering Correction of Accounting Errors

Upon completion of this course, students should be able to perform the monthly bank reconciliation and find and correct errors revealed by it, find and correct errors in the trial balance, find and correct accrual errors discovered before the books are closed, and find and correct deferral errors discovered before the books are closed.

Mastering Payroll

Upon completion of this course, students should be able to carry out the basic payroll function, including paying wages, withholding, depositing and reporting taxes, and preparing federal forms, understand basic reporting of wages and taxes for Forms 940 or 940-EZ, 941, 945, W-2, W-3, and 1099, and make journal entries for the payroll distribution, payroll-related expenses, payroll liabilities, and remittance of employer taxes.

Mastering Depreciation

Upon completion of this course, students should be able to understand how qualifying assets are depreciated on the financial statements and tax return, depreciate for book purposes assets purchased at any time during the year under the straight-line, units of production, declining balance, and sum-of-the-years'-digits methods, depreciate both listed and real-estate for tax purposes, and depreciate vehicles, including passenger automobiles, for tax purposes.

Mastering Inventory

This course covers everything you need to know for the inventory portion of the Certified Bookkeeper examination. Upon completion of this course, students should be able to record inventory purchases and sales and determine cost of goods sold and ending inventory under both the perpetual and period methods, compute and record cost of goods sold and ending inventory using the weighted average and moving average costing, first-in/first-out (FIFO) costing, last-in/last-out (LIFO) costing, and compute and record changes in inventory under the lower of cost or market (LCM) rule. Textbook: Mastering Inventory.

For more information, contact James Howell @ (972) 860-8307 or email jlh4104@dcccd.edu.