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Accounting 20

September 21, 2021

Accounting 20


The Instructor for this course is Lisa Choquette 


Course History

First Offered in 2011

Developed by Conrad Brassard

Redeveloped in 2015 by MJ Sherven

Redeveloped in 2021 by Lisa Choquette


Curriculum Guide


In Accounting 20 the concentration will be on a Merchandising firm rather than a Service firm. Students will continue to develop the problem-solving and decision-making skills used to interpret accounting and financial information relating to a Merchandising firm.


Course Information / Credit Recovery Units


Module 1 (35 days)


Accounting foundation concepts – T Accounts, 

Ledgers, Journals and Trial Balances

Six-Column Worksheets,


Bank Reconciliation Statements,  

Petty Cash

Cash Journals



Module 2 (35 days)


Ten Column Worksheet 

Accounts Receivable

Accounts Payable



Module 3 (35 days)


Merchandising Business basics 

Analyzing Merchandising Transactions

Special Journals in Merchandising Business



Module 4 (35 days)


Journalizing and Posting Cost of Goods 

Journalizing and Posting Transactions

Combination Journal

Posting the Combination Journal



Module 5 (10 days)


Final Project

Final Exam

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