General Information

• Name: Bookkeeping I
• Discipline: Accounting (ACC)
• Units (Credits): 3
• Schedule History: See when this course was offered over the last three years.
• Transfer Information: Courses with numbers 100 to 299: This course is designed to apply toward a WNC degree and/or transfer to other schools within the Nevada System of Higher Education, depending on the degree chosen and other courses completed. It may transfer to colleges and universities outside Nevada. For information about how this course can transfer and apply to your program of study, please contact a counselor.
• Academic Division: Social Science, Education, Humanities & Public Service
• Prerequisites: None

Course Outline

I: Catalog Course Description

Introduces the basic principles of bookkeeping and applied accounting for a business enterprise with special emphasis on accounting for sole proprietorships, service and merchandising companies. Includes debits and credits, the accounting cycle, journals, ledgers, bank reconciliations, payroll, and the preparation of simple financial statements. May include a computerized component.

Note: Non-transferable for an NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

II: Course Objectives

This course introduces the basic principles of bookkeeping and applied accounting for a business enterprise with special emphasis on account for sole proprietorships, service and merchandising companies. Includes debits and credits, the accounting cycle, journals, ledgers, bank reconciliations, payroll, and the preparation of simple financial statements. May include a computerized component.

• To introduce the basic principles of double-entry accounting, including journalizing, posting, preparation of a worksheet, and preparation of basic financial statements.
• To introduce banking and payroll activities.
• To prepare students for further course work in accounting.
• To introduce accounting software if computer component is included.

III: Course Linkage

Linkage of course to educational program mission and at least one educational program outcome.

This class meets a requirement of the following: AAS-Accounting Emphasis, AAS- Applied Accounting Emphasis, AAS- General Business Emphasis, AAS- Management Emphasis, AAS- Office Technology Emphasis, AAS - Paralegal Studies Emphasis, AAS- Real Estate Emphasis, Retail Management Certificate of Achievement, and Accounting Technician Certificate of Achievement.

ACC 135B (Bookkeeping I) addresses Student Learning Outcomes:

1.know the subject matter appropriate to the emphasis of the degree.

2.have developed managerial and personal skills essential to the current business environment.