Accounting 12 enables students to pursue and obtain a greater knowledge base by expanding on the principles and concepts taught in Accounting 11. Students explore advanced procedures and techniques including merchandise inventory management, special journals, accounts receivable and payable ledgers, bank reconciliation, and may cover personal taxes. MS Excel or accounting software may be used to enhance some unit topics. The course is highly recommended for any student pursuing post-secondary schooling, especially in a business-related field. Accounting 12 covers material similar to a first year accounting course in post-secondary.