Continuing Education

CCTO100 - Bookkeeping - Level I

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Course Overview

Delve into fundamental bookkeeping theory and processes. Knowledge of terminology and rules of bookkeeping are essential to the profession. Explore the differences between a debit and a credit, and how they affect bookkeeping. You will use T-Accounts to visually track the debits and credits of individual journal entries. Practice journalizing to a General Journal, posting entries to General Ledger accounts, updating Sub-ledgers, and preparing a Trial Balance.

With the skills gained in this course, you will be able to post transactions using the double-entry system of accounting and record the transactions using Generally Accepted Accounting Principles (GAAP). This course introduces how bookkeeping software processes business transactions.


Note: Excel Level I (CCTO140) is highly recommended

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Delivery Methods

  • Face to Face: Where: In-person meetings. When: Course is scheduled at a specific time for students to attend. Face-to-face instruction at all class meetings. Location may be on campus or at a worksite.
  • Blended: Where: Mixture of in-person & online components. When: Course is scheduled at a specific time for students to attend. Combination of face-to-face and online components at specific times. Some online components may be accessed online anytime.
  • Hyflex: Where: Choice to attend in-person or online meetings. When: Course is scheduled at a specific time for students to attend. For each class, students choose to attend in-person with the instructor or online at a specific time.
  • Remote Live Delivery: Where: Online with instructor. When: Course is scheduled at a specific time for students to attend. Instruction is delivered at set times online. Students do not come to campus.
  • Remote On-Demand Delivery: Where: Online anytime. When: No set class meetings. Coursework is accessed on-demand and online. While there are no set class meetings, there may be set due dates and deadlines for some activities. Students may interact with peers through virtual tools.
  • Remote Independent: Where: Online anytime. When: No set class meetings. Coursework is accessed on-demand and online, with no instructor support. While students choose when to do coursework, there may be set due dates and deadlines. 
  • Work Placement: Where: In-person meetings. When: Work is scheduled at a specific time for students to attend. Onsite work integrated learning. Location at a worksite.
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