| 1.
|
Describe eligibility and testing requirements for a certification in
bookkeeping. (I)
|
| 2.
|
Explain the professional association code of ethics. (I)
|
| 3.
|
Apply generally accepted accounting principles (GAAP) to adjustments.
(II)
|
| 4.
|
Prepare adjusting entries including accruals and deferrals. (II)
|
| 5.
|
Identify common accounting errors. (III)
|
| 6.
|
Correct various accounting errors. (III)
|
| 7.
|
Complete bank account reconciliations and related adjustments to a
company's books. (IV)
|
| 8.
|
Calculate payroll for both salary and hourly employees, including
overtime pay, and record related payroll entries. (V)
|
| 9.
|
Explain when federal and state governments should receive payroll
payments from a company. (VI)
|
| 10.
|
Summarize procedures for reporting a company's payroll to federal and
state governments. (VI)
|
| 11.
|
Calculate depreciation methods under GAAP and tax accounting. (VII)
|
| 12.
|
Compare and contrast a company's reported depreciation per books and
per Federal tax reporting rules. (VII)
|
|