Career & Technical Education > Accounting

General Information

  • Name: Bookkeeping I
  • Division: Career & Technical Education
  • Discipline: Accounting
  • Units (Credits): 3.00
  • Course Attributes:
    • May not transfer towards an NSHE bachelor's degree
    • Non-applicable toward AA, AB or AS Degrees

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.


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

This class meets a requirement for the following programs: AAS-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 135 addresses the following Student Learning Objectives of ensuring that students are able to demonstrate that they:

  • Know the subject matter to a level appropriate for the emphasis of their degree.
  • Have developed the managerial and interpersonal skills necessary to succeed in the current business environment.

Scheduled ACC-135 classes:

Fall 2019