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 .
- T-accounts and journal entries
- Financial Statements
- Adjusting Entries
- Closing entries
- Special Journals
- Schedule of Accounts Payable and Accounts Receivable
- Petty cash and Bank Reconciliation
- Internal Control over cash
Textbook information can be found on the Book Inn Web site www.sccsc.edu/bookstore
Computer and Internet Access
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:
- Apply basic double-entry accounting procedures.
- Construct Financial Statements.
- Apply basic accounting internal control principles over cash.
- Apply adjusting procedures and closing procedures.
- Demonstrate the accounting procedures for special journals.
- 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
Official Course Syllabus