Course Code: BACC 200
Academic Year: 2025-2026
This course is designed to build on previous concepts in BACC 152. The course provides a detailed study of the accounting for various items appearing on a balance sheet, their control and effect upon related items of income and expense. Also included are the accounting differences for each type of business entity. On completion of this course, students will be able to understand, in a practical situation, the accounting function and the use of the information generated. Students will complete a set of books and records of a small business using the Sage 50 Accounting program.