Master Syllabus AC1203, Accounting I

Credits 3 Lab Hours 0 Lecture Hours 3 Clinical Hours 0
A beginning course in accounting which introduces the theoretical aspects of financial accounting and their application from the basic concept of a transaction, through financial statements.

For each unit of credit, a minimum of three hours per week with one of the hours for class and two hours for studying/preparation outside of class is expected.

Program and/or Department Mission Statement

The mission of the accounting program at Seward County Community College is to prepare students in the accounting discipline for occupational careers, transfer programs, continuing education, personal needs and/or other related business careers.

SCCC Outcomes

Outcome #1: Read with comprehension, be critical of what they read, and apply knowledge gained from their reading to broader issues of the day.

Outcome #4: Demonstrate mathematical skills by using a variety of techniques and technologies.

Outcome #5: Demonstrate the ability to think critically by gathering facts, generating insights, analyzing data, and evaluating information.

Outcome #6: Exhibit skills in information and technological literacy.

Outcome #9: Exhibit workplace skills to include respect for others, teamwork competence, attendance/punctuality, decision making, conflict resolution, truthfulness/honest, positive attitude, judgment, responsibility.

Course Outcomes
  1. The student should be able to analyze a business transaction and record it properly in a journal and ledger.
  2. Additionally the student should be able to work through the entire accounting cycle.
  3. The student should also be able to prepare financial statements, cost inventories, figure cost of goods sold, calculate depreciation, identify and record short term liabilities all in accordance with generally accepted accounting principles and the latest statements of position and pronouncements from the Financial Accounting Standards Board.
Course Outline
  1. Introduction to Business, Accounting and Business
  2. Analyzing Transactions
  3. The Adjusting Process
  4. Completing the Accounting Cycle
  5. Accounting for Merchandising Businesses
  6. Inventories
  7. Internal Control and Cash
  8. Receivables
  9. Long-Term Assts: Fixed & Intangible
  10. Current Liabilities and Payroll
Instructional Methods
  1. Lecture
  2. Problem-solving
  3. Computer (Excel)
Instructional Resources and Materials
  1. Textbook
  2. Multi-media software
  3. Internet
Methods of Assessment

Methods of assessing the SCCC instructional outcomes 1, 4, 5, 6, & 9, general course outcomes, and the specific course competencies include exams, assigned homework problems, computer assignments and class participation.

Americans with Disabilities Act (ADA) Statement

Under the Americans with Disabilities Act, Seward County Community College will make reasonable accommodations for students with documented disabilities. If you need support or assistance because of a disability, you may be eligible for academic accommodations. Students should identify themselves to the Mental Health Counselor at 620-417-1106 or go to the Student Success Center in the Hobble Academic building, room A149.

Core Outcomes Project
The learning outcomes and competencies detailed in this course outline or syllabus meet, or exceed the learning outcomes and competencies specified by the Kansas Core Outcomes Groups project for this course as approved by the Kansas Board of Regents KRSN: ACC1010