Anson Technical College - Yearbook (Polkton, NC)

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ACCOUNTING Accounting is a process of measur- ing and reporting various functions of business and governmental organiza- tions. These measurements are in terms of dollars and material, labor, time, index numbers, and other valid units of measurements. Accounting gives meaning to these measurements, and is justly described as the lan- guage of business. The duties and responsibilities of an accountant vary somewhat in different firms. Some of the things an accoun- tant might do are record transactions, render periodic reports, maintain cost records, make special reports, com- plete tax returns, audit the books, and advise management in areas of finan- cial affairs. 32

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BUSINESS ADMINISTRATION In North Carolina the opportunities in business are increasing. With the increasing population and industrial development in this state, business has become more competitive and automat- ed. Better opportunities in business will be filled by students with specialized education beyond the high school level. The Business Administration Curriculum is designed to prepare the student for employment in one of many occupations common to business. Training is aimed at preparing the student in many phases of administrative work that might be encountered in the average business. The graduate of the Business Administration Curriculum may enter a variety of career opportunities from beginning sales person or office clerk to manager trainee. The duties and responsibilities of this graduate vary in different firms. These encompassments might include: making up and filing reports, tabulating and posting data, sending our bills, checking calcula- tions, adjusting complaints, operating various office machines, and assisting managers in supervising. Positions are available in business such as advertising, banking, credit, finance, retailing, wholesaling, hotel, tourist and travel industry, insurance, transportation, and commu- nications.

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Qualified secretaries are now in great demand in our expanding business world. The purpose of this curriculum is to outline a program that will provide secretarial training required in the business world and to enable persons to become proficient soon after accepting employment in the business office. The Executive Secretary curriculum is designed to offer the students the necessary secretarial skills in typing, dictation, transcription, and terminology for employment in the business world. The special training in secretarial subjects is supplemented by related courses in mathematics, accounting, business law, and personality develop- ment.