Oct 25, 2020  
2019-2020 Catalog 
    
2019-2020 Catalog [ARCHIVED CATALOG]

ACC 111 - Accounting Concepts


Class: 3 Credits: 3
This course is a study of the principles of the basic accounting functions–collecting, recording, analyzing, and reporting information.

Prerequisite(s): Take ENG 032  and MAT 032  and RDG 032 .
Course Topics:
  • T-accounts and journal entries
  • Financial Statements
  • Adjusting Entries
  • Closing entries
  • Special Journals
  • Schedule of Accounts Payable and Accounts Receivable
  • Payroll
  • Petty cash and Bank Reconciliation
  • Internal Control over cash

Textbooks:
Textbook information can be found on the Book Inn Web site www.sccsc.edu/bookstore
Required Materials:
Computer and Internet Access
Grading System:
An overall grade of C or higher is required for transferability.

A 90 - 100
B 80 - 89
C 70 - 79
D 60 - 69
F 0 - 59


Student Learning Outcomes:
  1. Apply basic double-entry accounting procedures.
  2. Construct Financial Statements.
  3. Apply basic accounting internal control principles over cash.
  4. Apply adjusting procedures and closing procedures.
  5. Demonstrate the accounting procedures for special journals.
  6. Identify and perform accounting practices for payroll activities.

For SCC Online Courses:
If the course you are taking is online, please review the SCC Online Policies that include:

  • Required materials for all online courses
  • Mandatory Attendance Requirement
  • Proctored Exams

Standard SCC Course Policies:
Please review the Standard SCC Course Polices on the following topics:

  • Academic Integrity
  • Academic Misconduct
  • Add/Drop period
  • Appeals Process
  • Class Attendance
  • Classroom Behavior (traditional and online)
  • Classroom Conduct/Expectations
  • Lab Procedures (general SCC policy regarding this)
  • Online Confidentiality
  • Services For Students with Disabilities
  • Withdrawal Policy


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Official Course Syllabus
2019-2020