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CENTER FOR BUSINESS, TECHNOLOGY,

FAMILY AND CONSUMER SCIENCES

 

ACCT 101 - COURSE DESCRIPTION

  

  

 
 
 
 
 
 
 
 
 
 
 

 

BASIC ACCOUNTING I - 3 UNITS (F/S)

 

 

Note: Students taking the Internet format of this course must have access to and a working knowledge of the Internet and Windows.
Class Hours: 54 lecture/18 lab total (when offered in the Distance Education format, hours will total 180)
Description: A beginning course based on the double-entry bookkeeping system with an emphasis on a procedural approach. Topics include: accrual, cash and modified cash basis of accounting systems; the accounting cycle, transaction analysis (rules of debits and credits), journalizing, posting, worksheets, preparation of financial statements, adjusting, closing and reversing entries; combination journal; petty cash; bank reconciliations; special journals, accounts receivable, accounts payable; and basic payroll procedures. The course culminates with the student keeping a set of books using special journals for a small merchandising sole proprietorship for the last month of the fiscal year. This course is not transferable to a four-year college or university. the equivalent of this course in content and objective may also be offered on the Internet.

 

Articulated HS Courses:

ROP Comp ACCT - Shasta Trinity ROP

ROP Computer ACCT - Shasta Trinity ROP

 

 

 

 

 

 

 

 

 

 

 

 

Shasta College - Shasta-Tehama-Trinity Joint Community College District

11555 Old Oregon Trail - P.O. Box 496006 - Redding, CA 96049-6006 - 530.242.7500

 

 

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