B.C.'s Energy College

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ABTC 111 – Accounting I

A basic accounting course emphasizing concepts and terminology.


Credits:  3


Hours: 45 (Lecture Hours 25; Laboratory Hours 20)




Non-Course Prerequisites:




Course Content:
- Applying concepts and terminology
- Understanding debits and credits
- Journalizing transactions
- Posting to ledgers
- Using a worksheet
- Completing trial balances and financial statements


Learning Outcomes:
- Upon completion of this course, the student will be able to:
- Demonstrate a comprehension of accounting concepts and terminology
- Use source documents, analyze debits and credits

- Complete an accounting cycle by preparing journal entries, posting to ledgers, preparing worksheets and basic financial statement


Grading System: Percentage


Passing Grade:  70%


Percentage of Individual Work: 100


Textbooks are subject to change. Please contact the bookstore at your local campus for current book lists.
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