ACC 100 - Basic Accounting

Credits: 4

Advisory: MAT 095
Description: This course will cover the theory and practice in the fundamentals of accounting transactions; business documents; journals and ledgers; and opening, adjusting and closing entries. Theory of debit and credit, analysis and recording of business transactions, an introduction to payroll accounting, and completion of the accounting cycle with preparation of simple financial reports.

Transferable
Transferable to CSU only

General Education:
Not approved for General Education

Student Learning Outcomes:

Define and state the purpose of Income Statement, Statement of Owner’s Equity, Balance Sheet and prepare in proper form.
Analyze and record business transactions into a journal.
Define a ledger and calculate the balance of an account.

Total Course In-Class (Contact) Hours: 72
Course Duration (Weeks): 18
Weekly Student Hours (In-Class) Lecture Hours: 4