Portland Adult Education

Building from Introduction to Accounting, this course emphasizes the use of special journals, subsidiary ledgers, proving ledgers, payroll activites, uncollectible accounts receivables, aging of accounts, notes and interest, accrued revenue and expenses, distribution of dividends needed for a Merchandise Corporation. 

In the second half of the class, this course introduces other accounting processes and concepts for completing the accounting cycle. Worksheets are introduced that assist in the recording of year-end adjustments, closing the company’s books for a reporting period, calculating federal income taxes and the final preparation of financial statements. Other topics include distributing dividends for a merchandising business, interpreting a company’s results of operations through various financial analysis methodologies, internal and external auditing procedures and career options in the accounting field. 

Prerequisite: Intro to Accounting or approval from instructor

The deadline to register is August 19.

Need assistance paying for this class? We have scholarship money available to those that qualify! Email paeworkforce@portlandadulted.org for the application.