Prerequisite: None The purpose of Record Keeping is to provide students with skills that will enable them to handle both personal and business record keeping tasks by using realistic business papers, a practice set, and the computer. The personal record keeping includes budgeting, checking accounts, and credit records. The business record keeping focuses on the records maintained by businesses, including cash receipts, petty cash, accounts receivables, stock/inventory, accounts payable, and payroll. Computers are used to show electronic methods of completing these forms after the manual method has been successfully mastered.