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WNC Catalog 2007-2008: Accounting 136B
Course Description and Outline


ACC 136B: Bookkeeping II


2007-2008
Credits 3
Schedule of Classes Fall 2008
Spring 2008
Schedule History
(See when this course was offered over the last 3 years)
Academic Discipline Accounting
Academic Division Business and Computer Technology
Prerequisites ACC 135B
Transfer Information Courses with a 'B' Designator after the number: This course may apply toward a WNC degree or certificate program depending on the degree chosen and other courses completed. It may not transfer or apply to programs at four-year universities within Nevada (UNR, UNLV). In some cases, this course may transfer and apply to programs at two and four year colleges within Nevada and may transfer to out of state schools. For information about how this course may transfer or apply to your program of study, please contact a counselor.
Programs of Study This course can be found in the following programs of study:
I : Catalog Course Description
Continues ACC 135B. Includes accounting for notes and accounts receivable, inventory, fixed assets, and notes payable and the Statement of Cash Flows. Introduces accounting for partnerships and corporations. May include a computerized component.
II : Course Objectives
  1. To introduce the basic principles of double-entry accounting, including journalizing, posting, preparation of a worksheet, and preparation of basic financial statements.
  2. To introduce banking and payroll activities.
  3. To prepare students for further course work in accounting.
  4. 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- Real Estate Emphasis, and Accounting Technician Certificate of Achievement.

ACC 136B (Bookkeeping II) 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.

Sections II and III were prepared on April 25, 2006. Please contact the Business and Computer Technology division for more information.
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