In Accounting, basic accounting procedures are developed and practiced through the use of business papers and practice sets. Instruction is given in the preparation and use of journals, ledgers, checking accounts and financial statements. Also included are such topics as payroll, personal income tax preparation, depreciation of plant assets, petty cash, inventory systems, and journal usage. The course is designed to give the student an understanding of the "language of business" and to prepare students for further study in the area of business at the high school and post-secondary level. The role of computers in accounting is also introduced. It is recommended that students interested in pursuing business as a career take this class as a junior. This allows for Advanced Accounting to be taken as a senior.