Bookkeeper II (BKT)

Program Overview

The Bookkeeper II Certificate Program is a short-term certificate and is a continuation of Bookkeeper I. The program prepares the holder for employment in an entry-level position. Bookkeeping clerks produce financial records for organizations. They record financial transactions, update statements, prepare payroll documentation, prepare tax documents and check financial records for accuracy. This program will prepare students who are currently employed and need to enhance their skills, as well as those who are seeking employment in the bookkeeping area.

Upon completion students are eligible to take an industry certification examination. National Bookkeepers Association’s (NBA) Uniform Bookkeeper Certification Examination (Exam) is the examination administered to bookkeepers who want to obtain Bookkeeper Certification. The Exam is developed and maintained by NBA and administered by the Accounting Training and Testing Center. Bookkeepers who pass the Exam may communicate to employers they possess the Bookkeeper Certification and distinguish themselves and build credibility by having authorized use of the Bookkeeper Certification certificate and logo.

Program Outcomes

1. Survey and analyze methods of accounting for current assets and liabilities.
2. Understand accounting principles for acquisition, use, retirement, and depreciation of plant and equipment.
3. Understand content and format of financial statements and reports using Generally Accepted Accounting Principles and Financial Accounting standards Board Pronouncements.
4. Understand corporate accounting with emphasis on capital stock, stock rights, stock options, retained earnings, dividends, and long-term liabilities.
5. Reconcile or note and report any differences they find in the records.
6. Maintain payroll records and file necessary quarterly tax returns.
7. Prepare tax reports and returns.

Class Sequence

Enrollment requirement: Must have completed the Bookkeeper I short-term certificate.