This course introduces the theory and application of double-entry bookkeeping for non-transfer students pursuing a degree/certificate in bookkeeping, or entry-level accounting careers. It emphasizes the full accounting cycle for sole proprietorships engaged in service and merchandising. Students will learn skills including recording financial transactions, preparing financial statements, and reconciling bank statements. This course provides foundational skills necessary for success in ACCT 113, eases the transition into ACCT 201, and prepares students for practical bookkeeping roles. (AVC)