Oct 01, 2020  
2020-2021 Catalog 
2020-2021 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

Textbook information can be found on the Book Inn Web site
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

Face Covering Requirements:
All faculty, staff and students must wear a face mask/covering at all times (absent a medical condition) on all SCC campuses when safe social distancing measures are not possible or difficult to follow. For further details, refer to the Student Guidelines for Face Coverings and Social Distancing on the SCC Coronavirus COVID-19 Information page.
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