Master Syllabus AC1103, Introduction to Accounting

Credits 3 Lab Hours 0 Lecture Hours 3 Clinical Hours 0

A course designed to present the basic concepts of the accounting cycle from recording business transactions in the books of original entry to the preparation of periodic financial reports for a service and merchandising enterprise. This course may be used to prepare for Accounting I. This course will not transfer as an accounting course and cannot be substituted for Accounting I. 

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. Prepares students to enter the job market in accounting.
  2. Provides a practical background in accounting for students beginning other careers, such as clerical, secretarial, technical, sales and management positions.
  3. Retrains students making career changes and also prepares students and provides background for students planning more advanced studies in accounting.
Course Outline
  1. Introduction to Accounting and Business
  2. Analyzing Transactions
  3. The Adjusting Process
  4. Completing the Accounting Cycle
  5. Accounting for Merchandising Businesses
Instructional Methods
  1. Lecture
  2. Problem solving/presentation software
Instructional Resources and Materials
  1. Textbook and work papers
  2. Computer (Excel and QuickBooks)
  3. Whiteboard
  4. Calculators
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, graded homework assignments and computer assignments.

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.

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