The purpose of this course is to educate students in the fundamentals of accounting for a service business organized as a proprietorship, and for a merchandising business organized as a corporation. The course also addresses specialized accounting procedures for merchandising businesses and partnerships, as well as accounting for cash and payroll. Students will practice using an online platform (Cengage Learning), with access to mini-simulations in order to enhance their knowledge and provide them with a self-paced environment while meeting deadlines. Accounting 1 will prepare students with the ability to use these skills in the business world or to transfer these skills into a college business program. The course is articulated through Washtenaw Community College and utilizes a college-level online platform and textbook as well as access to a hardcover textbook to be used in the classroom. The students will also have the opportunity to be a part of Business Professionals of America, or BPA. As members of BPA, students can compete in areas related to finance, business administration, marketing and communication, digital communication design, health administration and management information systems at the district, state and/or international levels.