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This is the first of a two-course sequence designed to prepare students for a major in accounting. This course presents the following topics: concept of double-entry accounting, completing the accounting cycle, preparing financial statements, accounting for cash and charge transactions, accruals and deferrals, depreciation of physical assets, allowing for doubtful accounts, accounting for receivables and payables, inventories, payroll accounting, systems and controls, and concepts and principles. Offered: Fall, Spring, Summer Prerequisites: (1) A "C" or better in ENG 096 or a COMPASS reading score of 83 or higher; (2) A "C" or better in MAT 090 or a COMPASS pre-algebra score of 47 or higher (BOC 100 placement). Concurrent enrollment in ACC 111 is required for all certificate and AAS Accounting majors and is highly recommended for all other students enrolled in ACC 101. Applicable toward graduation where program structure permits: Degree or Certificate - AA, AS, AAS, AGE, All Certificates General Education - Not Applicable, Elective Only

Multiple different courses may qualify as transferable. Check with the institution for definitive transfer information.