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Description study of recording business transactions, preparing working papers, special journals, subsidiary ledgers, financial reports, and basic payroll procedures along with periodic payroll reporting for governmental agencies. Schedule of classes and planner for west los angeles college: through innovative programs and responsive community services, west los angeles college empowers students to succeed. Accounting department the accounting department is made up of one part-time and four full-time employees there are three accountants and two bookkeepers on board, some of which have been with the company for over 30 years. A summary of administrative procedure this statement defines operating and non-operating revenues it addresses commonly asked questions on interdepartmental sales, recording receipts as credits to expense, and sales of departmental equipment. Tentative schedule date reading assignments homework assignments date due 9/3 introduction / chapter 1 9/8 chapter 1: business processes se1-10, e1-10, p1-5a, p1-6a, p1-2b 9/15 9/10 chapter 1.