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Note: some or all of the courses in the subjects
marked as "Transfer" can be used towards a transfer degree: Associate of Science
and Arts or Associate of Engineering Science at DACC. Transferability for
specific institutions and majors varies. Consult a counselor for
Areas of Study
| BACC100 syllabus
|COURSE NUMBER: ||BACC100|
|COURSE TITLE:||Introduction to Accounting|
|SEMESTER CREDIT HOURS:||3|
|STUDENT ENGAGEMENT HOURS:||135|
|DELIVERY MODE:||In-Person, Hybrid|
This course is designed for career-oriented and transfer students needing an understanding of accounting for a successful business career as well as preparation for Financial Accounting CACC 101. Fundamental concepts and principles are emphasized for managerial and financial applications. These disciplines are used to complete the accounting cycle for a service oriented business. This includes the preparation and analysis of journal and ledger entries, and financial statements which are the underlying foundations of this course.
STUDENT LEARNING OUTCOMES:
Upon completion of this course, students will be able to:
- Develop understanding of the purpose and process of accounting, and how accounting relates to various business ownership structures and activities.
- Develop ability to analyze effect of transactions on the accounting equation elements.
- Develop ability to create T accounts to aid in describing the effects of debits and credits on specific accounts.
- Develop ability to journalize and post transactions, as well as prepare a trial balance.
- Develop ability to prepare end-of -the-period spreadsheet, adjusting entries and financial statements.
- Develop ability to complete the accounting cycle through preparation of closing entries and post-closing trial balance
TEXTBOOK / SPECIAL MATERIALS:
- Accounting background: purpose, process, Generally Accepted Accounting Principles (GAAP)
- Ownership structures and types of businesses
- Analyzing accounting transactions
- The accounting equation
- Financial statements
- Double entry framework
- Trial balance
- Journalizing and posting transactions
- Adjusting entries
- End of the period worksheet
- Closing process and the accounting cycle
See bookstore website for current book(s) at https://www.dacc.edu/bookstore
Grades will consist of homework, comprehensive classroom problems, quizzes, hourly exams, a final exam, and participation.
The following grading scale will be used for the final course grades. However, the instuctor reserves the right to vary the scale if necessary.
100-90% = A
89-80% = B
79-70% = C
69-60% = D
59-00% = F
|STUDENT CONDUCT CODE:||Membership in the DACC community brings both rights and responsibility. As a student at DACC, you are expected to exhibit conduct compatible with the educational mission of the College. Academic dishonesty, including but not limited to, cheating and plagiarism, is not tolerated. A DACC student is also required to abide by the acceptable use policies of copyright and peer-to-peer file sharing. It is the student’s responsibility to become familiar with and adhere to the Student Code of Conduct as contained in the DACC Student Handbook. The Student Handbook is available in the Information Office in Vermilion Hall and online at: https://www.dacc.edu/student-handbook|
|DISABILITY SERVICES:||Any student who feels s/he may need an accommodation based on the impact of a disability should contact the Testing & Academic Services Center at 217-443-8708 (TTY 217-443-8701) or stop by Cannon Hall Room 103. Please speak with your instructor privately to discuss your specific accommodation needs in this course.|