{
  "college": "santa-barbara-city-college",
  "edition": "2026-2027",
  "departmentName": "School of Extended Learning: Career Skills and Health Academy",
  "id": "school-of-extended-learning-career-skills-and-health-academy--introduction-to-bookkeeping-and-accounting",
  "name": "Introduction to Bookkeeping and Accounting",
  "award": "Certificate of Completion",
  "department": "school-of-extended-learning-career-skills-and-health-academy",
  "sourceUrl": "https://catalog.sbcc.edu/sel/career-skills/introduction-to-bookkeeping-and-accounting/",
  "blocks": [
    {
      "kind": "text",
      "markdown": "### Requirements\n\nThe Accounting Basics for Small Business Certificate allows students to obtain a basic understanding of the accounting cycle and thereby enable entry-level job sufficiency. This is the first step in opening up advancement opportunities.\n\nThe two individual courses that comprise the Accounting Basics for Small Business series are (1) Accounting Basics I; and (2) Accounting Basics II.\n\nThere are no prerequisite requirements for this program, and courses are open to all students."
    },
    {
      "kind": "courselist",
      "rows": [
        {
          "type": "course",
          "code": "ACTV NC101",
          "title": "Introduction to Accounting Basics 1",
          "units": "0",
          "indent": false
        },
        {
          "type": "course",
          "code": "ACTV NC102",
          "title": "Introduction to Accounting Basics 2",
          "units": "0",
          "indent": false
        }
      ]
    },
    {
      "kind": "text",
      "markdown": "### Learning Outcomes\n\n1. Analyze, journalize, and post day-to-day business transactions for a sole proprietorship.  \n2. Prepare financial statements for a sole proprietorship, including an Income Statement/Profit & Loss, Balance Sheet, and Statement of Owner’s Equity.  \n3. Prepare the necessary adjusting and closing general journal entries at the end of the accounting period and post these to the general ledger."
    }
  ]
}