Career & Technical Education > Accounting

General Information


I. Catalog Course Description

Recommended prerequisite: ACC 135

Introduces the basic principles of financial accounting for business enterprises with special emphasis on accounting for corporations. Includes theory of debit and credit, accounting cycle, special journals, receivables, depreciation, inventory, long-term debt, corporate capital, and preparation of basic financial statements.


II: Course Objectives

This course introduces the basic principles of financial accounting for business enterprises with special emphasis on accounting for corporations. Includes theory of debit and credit, accounting cycle, receivables, depreciation, inventory, long-term debt, corporation capital, and preparation of basic financial statements.

  • To provide information in the areas of Economics and Accounting that is vital to all those who are to participate in the business world.
  • To develop an understanding and appreciation of accounting principles and practices for general, vocational, and professional purposes.
  • To provide detailed information on specialized areas of the balance sheet and income statement.

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, AAS- Real Estate Emphasis, Retail Management Certificate of Achievement, and Accounting Technician Certificate of Achievement.

ACC 201 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-201 classes:

Fall 2019