District Syllabus
Accounting I

Credit Hours: 3
Contact Hours: 3
Laboratory Fee: None.
Prerequisites: There are no prerequisites for this course.
Corequisites: There are no corequisites for this course.
Catalog Description: The study of accounting terminology, concepts, techniques, methods, principles, practices and procedures as applied to sole proprietorships. Typical financial transactions are analyzed in relation to the basic accounting equation and recorded in the books of business. Business financial statements are prepared and interpreted by the student.
Required Materials: Books:
  • Wild. Connect Plus Accounting Learnsmart 2 sem (Access Card)(1st of 2 choices for textbook), 21 ed., McGraw-Hill, 2013. ISBN: 9780077525088
  • Wild. Geb Combo LL Prin of Financial Acct CH 1-17 (2nd of 2 choices for textbook), 21 ed., McGraw-Hill, 2013. ISBN: 9780077715342
  • Wild. Gen Combo LL Prin of Financial Acct CH 1-17 (looseleaf pkg w/code)(2nd of 2 choices for textbook), 21 ed., McGraw-Hill, 2012. ISBN: 978077715342
Supplemental Materials:
Special Requirements:
Program Learning Outcomes:
Upon completion of this course, the student will be able to:

Discuss accounting as an information system.
Describe the double-entry system.
Demonstrate an understanding of accrual-basis accounting and 
the matching principle.

Course Learning Outcomes:
To achieve these learning outcomes, the following will be performed:

  Prepare proper journal entries and post to general ledger 
  Prepare a trial balance.
  Describe accounting for service and merchandising operations.
  Prepare income statement, statement of owner's equity, and 
    balance sheet for service and merchandising business.
  Measure and report current assets and liabilities.

Methods of Evaluation: Evaluation of student progress towards achieving the stated learning outcomes and performance objectives is the responsibility of the instructor, within the polices of the college and the department. Detailed explanation is included in the expanded syllabus developed by the instructor for each section being taught.
Flexibility: It is the intention of the instructor to accomplish the objectives specified in the course syllabus. However, circumstances may arise which prohibit the fulfilling of this endeavor. Therefore, this syllabus is subject to change. When possible, students will be notified of any change in advance of its occurrence.
Student Email Accounts Pensacola State College provides an institutional email account to all credit students. Pirate Mail is the official method of communication, and students must use Pirate Mail when communicating with the College. In cases where companion software is used for a particular class, emails may be exchanged between instructor and student using the companion software.
Note: For students with a disability that falls under the Americans with Disability Act or Section 504 of the Rehabilitation Act, it is the responsibility of the student to notify Student Resource Center for ADA Services to discuss any special needs or equipment necessary to accomplish the requirements for this course. Upon completion of registration with the Student Resource Center for ADA Services office, specific arrangements can be discussed with the instructor.