Seward County Community College/Area Technical School
Course Syllabus

1. TITLE OF COURSE: BT1133 - Introduction to Accounting
2. COURSE DESCRIPTION: Three hours. 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 Financial Accounting I. This course will not transfer as an accounting course and cannot be substituted for Financial 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.
   
3. DIVISION/DEPT/PROGRAM 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.
4. TEXTBOOK AND MATERIALS:
   • Accounting, 23rd edition, Warren, Reeve & Duchac
   • Working Papers: 23rd edition, (Chapters 1-17), Warren, Reeve & Duchac
5. SCCC OUTCOMES: Students who successfully complete this course will demonstrate the ability to do the following SCCC instructional outcomes.
   • Read with comprehension, be critical of what they read, and apply knowledge gained from their reading to broader issues of the day.
   • Demonstrate mathematical skills using a variety of techniques and technologies.
   • Demonstrate the ability to think critically by gathering facts, generating insights, analyzing data, and evaluating information.
   • Exhibit skills in information and technological literacy.
   • Exhibit workplace skills to include respect for others, teamwork competence, attendance/punctuality, decision making, conflict resolution, truthfulness/honest, positive attitude, judgment, responsibility.
6. GENERAL COURSE OUTCOMES: Introduction to Accounting
   • Prepares students to enter the job market in accounting.
   • Provides a practical background in accounting for students beginning other careers, such as clerical, secretarial, technical, sales and management positions.
   • Retrains students making career changes and also prepares students and provides background for students planning more advanced studies in accounting.
7. COURSE COMPETENCIES: After the student has completed this course, he should be able to:
   • Analyze and record financial data.
   • Describe the nature of a business and describe the role of accounting in business.
   • State the accounting equation and define each element of the equation.
   • Explain how business transactions can be stated in terms of the resulting changes in the three basic elements of the accounting equation.
   • Describe the financial statements of a proprietorship and explain how they interrelate.
   • Explain why accounts are used to record and summarize the effects of transactions on financial statements.
   • Explain the characteristics of an account.
   • List the rules of debit and credit and the normal balances of accounts.
   • Analyze and summarize the financial statement effects of transactions.
   • Prepare a trial balance and explain how it can be used to discover errors.
   • Discover errors in recording transactions and correct them.
   • Explain why adjustments are necessary and list the characteristics of adjusting entries.
   • Journalize entries for accounts requiring adjustment.
   • Prepare a work sheet and prepare financial statements from a work sheet.
   • Prepare the adjusting and closing entries from a worksheet.
   • Review the seven basic steps of the accounting cycle.
   • Journalize and post transactions in a manual accounting system that uses subsidiary ledgers and special journals.
   • Distinguish the activities of a service business from those of a merchandising business.
   • Journalize the entries for merchandise transactions.
   • Prepare an income statement for a merchandising business.
   • Describe the accounting cycle for a merchandising business.
8. TOPICAL COURSE OUTLINE:
   • Introduction to Accounting and Business
   • Analyzing Transactions
   • The Adjusting Process
   • Completing the Accounting Cycle
   • Accounting Systems
   • Accounting for Merchandising Businesses
9. INSTRUCTIONAL METHODS:
   • Lecture
   • Problem solving/presentation software
10. INSTRUCTIONAL AND RESOURCE MATERIALS:
    • Textbook and work papers
    • Computer (General Ledger accounting software)
    • Whiteboard
    • Calculators
11. METHODS OF ASSESSMENT: Methods of assessing the SCCC instructional outcomes, general course outcomes and the specific course competencies include exams, graded homework assignments and computer assignments. A pre-test will be given the first day of class and a post-test will be given at the end of the semester.
12. ADA STATEMENT
    • If you believe that you are entitled to special accommodations under the Americans with Disabilities Act, please contact the Dean of Student Services at 620-417-1016 or visit the office located in the Hobble Academic Building.    

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    Revised 08/2010