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)


Pre-Requisites:  None

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
Passing Grade:  70%

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


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