ACNT 1303
Intro to Accounting I

Western Texas College

    
  1. Basic Course Information
    1. A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll.  
    2. Any required prerequisites: None.
  2. Student Learning Outcomes
    1. Define accounting terminology; analyze and record business transactions in a manual and computerized environment; complete the accounting cycle; prepare financial statements; and apply accounting concepts related to cash and payroll.
  3. Major Course Requirements
    1. Final Exam.
  4. Information on Books and Other Course Materials
    1. College Accounting: A Practical Approach 12 Edition ISBN: 10:0-13-277217-5
  5. Other Policies, Procedures and Important Dates are available in theWTC Course Catalog.
  6. Course Organization and Schedule
    1. Weekly Course Schedule

Week Number

Section/Online Work

Week 1

Chapter 1: Accounting Concepts and Procedures

Week 2

Chapter 1: Accounting Concepts and Procedures

Week 3

Chapter 2: Debits and Credits: Analyzing and Recording Business

Week 4

Chapter 2: Debits and Credits: Analyzing and Recording Business

Week 5

Chapter 3: Beginning the Accounting Cycle

Week 6

Chapter 4: The Accounting Cycle

Week 7

Chapter 5: The Accounting Cycle

Week 8

Chapter 5: The Accounting Cycle

Week 9

Chapter 6: Banking Procedure and Control of Cash

Week 10

Chapter 7: Calculating Pay and Payroll Taxes: The Beginning of the Payroll Process

Week 11

Chapter 8: Paying, Recording, and Reporting Payroll and Payroll Taxes: The Conclusion of the Payroll Process

Week 12

Chapter 9: Sales and Cash Receipts

Week 13

Chapter 10: Purchases and Cash Payments

Week 14

Chapter 11: Preparing a Worksheet for a Merchandise Company

Week 15

Chapter 12: Completion of the Accounting Cycle for a Merchandise Company

Week 16

FINAL EXAM

Disclaimer:  Schedule and content is subject to change at the instructor’s discretion.

Class Assignments

60%

Participation/Attendance

20%

Final Exam

20%

 

 

Last Modified: August 18, 2015