Administrative assistants are often asked to contribute to the accounting process in small legal and business offices. Students develop an awareness of the underlying theory and principles of accounting. They acquire skills in analyzing, journalizing and posting financial transactions and in summarizing these transactions in financial statements. Students also attain proficiency in the control of cash, banking, payroll, client billing and reporting procedures. These skills are developed through a series of activities and practical tests using a variety of tools, including online tutorials and business software. Software: PC Law (free trial to be downloaded at the appropriate time within the course).