ACC 101
Accounting I · 3 credits · Fall 2026
Requirements
Pre-Requisite: ACC 100 AND Pre/Co-Requisite: ENG 91 or ESL 91
About this course
The student will study the accounting operations associated with employer payroll taxes and reports. The student will become familiar with accounting for notes payable and notes receivable and interest, and accounting for bad debts. The student will study the accounting processes associated with merchandise inventories, accounting for plant assets and depreciation and accounting for accruals and deferrals. The student will study the accounting process associated with corporate formation and paid-in capital. In addition, The student will develop the ability to analyze and calculate the effects of operating, investing and financing activities on cash and prepare a statement of cash flows. The student will be required to complete a computerized practice set for a corporation.
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