ACC 100 Introductory Accounting (3)(3,0)

The first semester of fundamental financial accounting. Emphasis is on procedural aspects of financial accounting for the single proprietorship. Accrual basis is utilized. Entire accounting cycle is covered for both service and merchandising businesses, including adjustments, preparation of financial statements, and closing procedures. Also included are reconciliation of bank statements and petty cash. (1.2) Proficiency Credit Available (2 IET) Pass/No Credit Available.

In-District Tuition/Fees:$396 (effective 2022/23 academic year)

In-district tuition rates are subject to change based on Board approval.

Prerequisite:None Recommended:BUS 120

Semester(s) Offered:Fall, Spring and Summer

Accounting (ACC)


All ACC courses numbered 100 and above may be applied to the major field and electives requirement for the Associate in Arts and Associate in Science degrees.



'Accounting: The One Degree with 360 Degrees of Possibilities'..." there’s one degree that gives you the education to succeed at just about anything in the business world. It’s an accounting degree. Accounting opens doors in every kind of business coast to coast." Excerpted from the American Institute of Certified Public Accountant (AICPA) pamphlet.